GST Applicability - Specific Donations

[Ethirajan Parthasarathy]

A charitable organization (Sec 12AA registered) is engaged in Annadhanam.

It has extended facility of donor specifying a day of his choice (say birthday etc) on which annadhanam is done at old age home, orphan children home etc.

Will such donation received with specific instruction that Annadhanam be done on specific day suffers GST.

AI Summary

Absence of consideration prevents GST on donations for feeding activities, but suppliers acting as agents may charge GST to donors.
Donations to a Sec 12AA registered charity for annadhanam ordered for a specific day do not constitute a taxable supply where there is an absence of consideration, so GST is not payable on the donation; however, a third party supplier who supplies food acting as agent of the donor may charge GST on its supply to the donor.