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 name display: no levy where acknowledgement is philanthropic and not advertising or quid pro quo. Where a donor's name is displayed solely as an expression of gratitude and public recognition without promoting the donor's business, that acknowledgement is not a supply for consideration and attracts no GST, provided the recipient is a charitable organisation, the payment is a gift or 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.
GST on donor name display: no levy where acknowledgement is philanthropic and not advertising or quid pro quo.
Where a donor's name is displayed solely as an expression of gratitude and public recognition without promoting the donor's business, that acknowledgement is not a supply for consideration and attracts no GST, provided the recipient is a charitable organisation, the payment is a gift or donation, and the purpose is philanthropic rather than advertising.
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