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 from individual donors.

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 from individual donors. https://www.taxtmi.com/circulars?id=63169 Where a donor makes a gift or donation to a charitable organisation and the recipient places a name plate or similar acknowledgement that merely expresses gratitude and publicly recognises the donor without advertising any business activity, there is no supply for consideration and no GST liability. Non taxability requires: recipient is a charitable organisation; payment is a gift or donation; and the purpose is philanthropic, not commercial promotion. en-us Thu, 17 Oct 2019 00:00:00 +0530 Wed, 13 Nov 2019 16:44:00 +0530 TaxTMI RSS Generator 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 from individual donors. https://www.taxtmi.com/circulars?id=63169 Where a donor makes a gift or donation to a charitable organisation and the recipient places a name plate or similar acknowledgement that merely expresses gratitude and publicly recognises the donor without advertising any business activity, there is no supply for consideration and no GST liability. Non taxability requires: recipient is a charitable organisation; payment is a gift or donation; and the purpose is philanthropic, not commercial promotion. Circulars GST - States Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63169