Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts from individual donors

GST on donor recognition: no tax where name displays are mere acknowledgements without commercial promotion or quid pro quo.

Where donations to charitable organisations are acknowledged by placing donor name plates solely as expressions of gratitude and public recognition, without promoting the donor's business or any quid pro quo obligation by the recipient, such placements do not constitute a supply for consideration and are not liable to GST; the non-levy applies where the recipient is charitable, the payment is a genuine donation, and the purpose is philanthropic without advertising intent.