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    <title>Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts individual donors</title>
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    <description>Display of a donor&#039;s name or placement of nameplates by charitable organisations does not attract GST where the acknowledgement is a mere expression of gratitude and not intended as advertising, there is no obligation to supply any service in return, and the payment retains the character of a gift made for philanthropic purposes without commercial gain.</description>
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