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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Donor name display: acknowledgment by charitable organisations as non-commercial recognition is not subject to GST when philanthropic. Display of donor names or name plates by charitable institutions as expressions of gratitude and public recognition, without reference to any business activity and lacking a quid pro quo, do not constitute a supply of service for consideration and are not subject to GST, provided the payment is a genuine donation and the purpose is philanthropic rather than advertising.
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.
Donor name display: acknowledgment by charitable organisations as non-commercial recognition is not subject to GST when philanthropic.
Display of donor names or name plates by charitable institutions as expressions of gratitude and public recognition, without reference to any business activity and lacking a quid pro quo, do not constitute a supply of service for consideration and are not subject to GST, provided the payment is a genuine donation and the purpose is philanthropic rather than advertising.
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