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<h1>GST Exemption for Charitable Services by Entities Registered Under Sections 12AA/12AB, Effective October 1, 2021</h1> Chapter 99 outlines the exemption from GST for services provided by entities registered under sections 12AA or 12AB of the Income-tax Act, 1961, specifically for charitable activities. Charitable activities include public health initiatives, such as care for terminally ill individuals, those with severe disabilities, HIV/AIDS patients, and substance addicts. It also covers public health awareness, religious or spiritual advancement, educational programs for vulnerable groups, and environmental preservation. A 'rural area' is defined as a village area, excluding those under municipal or urban jurisdiction. Amendments to this regulation were made effective from October 1, 2021.