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 individual donors
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GST on donor nameplates: acknowledgements without commercial advertising are not taxable when donation is philanthropic and no quid pro quo. Display of a donor's name or placement of nameplates by charitable organisations does not attract GST where the acknowledgement is a mere expression of gratitude and not intended as advertising, there is no obligation to supply any service in return, and the payment retains the character of a gift made for philanthropic purposes without commercial gain.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on donor nameplates: acknowledgements without commercial advertising are not taxable when donation is philanthropic and no quid pro quo.
Display of a donor's name or placement of nameplates by charitable organisations does not attract GST where the acknowledgement is a mere expression of gratitude and not intended as advertising, there is no obligation to supply any service in return, and the payment retains the character of a gift made for philanthropic purposes without commercial gain.
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