Charitable and religious trusts selling items like books and CDs are classified as "business" under the CGST Act.

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Full Text of the Document

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....Public charitable and religious trust - scope of business - The very fact that certain services have been carved out and given out a special treatment makes it clear that all trade and commerce transaction of selling books, statutes, CDs and DVDs etc. done commercially for consideration come within the broad ambit of ‘business’ under the CGST Act.....