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
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GST on donor acknowledgement displays: no levy where recognition is non-commercial and no quid pro quo. GST is not leviable where a charitable organisation places a donor's name plate or similar acknowledgement solely as an expression of gratitude and public recognition, provided the donor's payment is a genuine donation/gift, the recipient is a charitable institution, and the display is non-commercial (not advertising), so that no supply for consideration (quid pro quo) arises.
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 acknowledgement displays: no levy where recognition is non-commercial and no quid pro quo.
GST is not leviable where a charitable organisation places a donor's name plate or similar acknowledgement solely as an expression of gratitude and public recognition, provided the donor's payment is a genuine donation/gift, the recipient is a charitable institution, and the display is non-commercial (not advertising), so that no supply for consideration (quid pro quo) arises.
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