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    <description>HC analyzed the applicability of CGST Act to charitable institutions by examining Sections 7 and 9. The court reserved judgment on whether charitable activities constitute &quot;supply&quot; in the course of business, placing the impugned order on hold. The decision reflects a nuanced approach to interpreting tax provisions for non-profit entities, with further hearings scheduled to comprehensively assess the tax liability of charitable organizations.</description>
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