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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Sikkim Govt Clarifies: No GST on Donations When Donor's Name Displayed Without Commercial Intent.</h1> The circular from the Government of Sikkim addresses the applicability of GST on donations or gifts received by charitable organizations. It clarifies that when a donor's name is displayed on a nameplate in recognition of their donation, without any intent of advertising or promoting the donor's business, it does not constitute a taxable supply of service. The circular provides examples where such acknowledgments are not subject to GST, as they do not involve a quid pro quo or commercial gain, thus exempting them from GST liability.
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