GST on donor name display clarified for charitable organisations to ensure uniform tax implementation across field formations. GST treatment of the service involving display of a donor's name or placement of donor name plates in the premises of charitable organisations receiving donations or gifts from individual donors is clarified for uniform implementation across field formations. State tax authorities are instructed to follow the clarification issued by the Central Board of Indirect Taxes and Customs in Circular No. 116/35/2019-GST dated 11 October 2019.