https://www.taxtmi.com/circulars?id=63072 Where a charitable organisation displays a donor's name or places name plates as an expression of gratitude and public recognition without advertising or promoting the donor's business, there is no obligation (quid pro quo) and the receipt remains a gift/donation rather than consideration for a service; accordingly GST is not leviable. The non-taxability requires three conditions: (1) the recipient is a charitable organisation, (2) the payment has the character of a donation, and (3) the purpose is philanthropic and not for advertisement. en-us Thu, 31 Oct 2019 00:00:00 +0530 Wed, 06 Nov 2019 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63072 Where a charitable organisation displays a donor's name or places name plates as an expression of gratitude and public recognition without advertising or promoting the donor's business, there is no obligation (quid pro quo) and the receipt remains a gift/donation rather than consideration for a service; accordingly GST is not leviable. The non-taxability requires three conditions: (1) the recipient is a charitable organisation, (2) the payment has the character of a donation, and (3) the purpose is philanthropic and not for advertisement. Circulars GST - States Thu, 31 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63072