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of <h1>GST Not Applicable on Donations to Charitable Organizations; Acknowledgments Not Considered Advertising or Service Supply.</h1> The circular clarifies that the Goods and Services Tax (GST) is not applicable on donations or gifts received by charitable organizations from individual donors when these organizations display the donor's name as a gesture of gratitude. Such acknowledgments, like name plates, are not considered as advertising or promoting the donor's business. Therefore, they do not constitute a supply of service for consideration, and there is no GST liability. Examples include inscriptions like 'Good wishes from [Donor]' on donated items, provided there is no business promotion involved. The circular invites feedback on implementation difficulties.
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