GST liability on donor acknowledgements depends on absence of advertising and lack of quid pro quo. Where a charitable organisation places a donor's name on its premises solely as an expression of gratitude or public recognition, without reference to the donor's business and without any obligation to provide a service in return, there is no supply for consideration and GST liability does not arise. The exclusion applies when the recipient is a charitable institution, the payment retains the character of a gift or donation, and the acknowledgement is philanthropic and not advertising.