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        Public Libraries' Services Exempt from GST: No Tax on Lending Books and Educational Materials under CGST, UTGST, SGST, IGST

        Services provided by public libraries, including the lending of books, publications, or other educational materials, are exempt from Goods and Services Tax (GST) under Central Goods and Services Tax (CGST), Union Territory Goods and Services Tax (UTGST), State Goods and Services Tax (SGST), and Integrated Goods and Services Tax (IGST).

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