GST on donor name plaques in charitable premises was circulated for compliance and administrative guidance. GST guidance addressed the levy of tax on the service of installing name plaques of donors or displaying donors' names within the premises of charitable organizations that receive donations or gifts from individual donors. The State Tax authority forwarded the corresponding Central GST circular and directed subordinate officers to take note of the position and ensure compliance with it. The communication functioned as an administrative instruction linking the subject matter to the applicable GST circular on donor-name display services in charitable settings.