https://www.taxtmi.com/circulars?id=63246 Where a charitable organisation places a donor's name on its premises solely as an expression of gratitude or public recognition, without reference to the donor's business and without any obligation to provide a service in return, there is no supply for consideration and GST liability does not arise. The exclusion applies when the recipient is a charitable institution, the payment retains the character of a gift or donation, and the acknowledgement is philanthropic and not advertising. en-us Wed, 20 Nov 2019 00:00:00 +0530 Wed, 27 Nov 2019 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63246 Where a charitable organisation places a donor's name on its premises solely as an expression of gratitude or public recognition, without reference to the donor's business and without any obligation to provide a service in return, there is no supply for consideration and GST liability does not arise. The exclusion applies when the recipient is a charitable institution, the payment retains the character of a gift or donation, and the acknowledgement is philanthropic and not advertising. Circulars GST - States Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63246