https://www.taxtmi.com/article/detailed?id=9077 GST hinges on whether a donation constitutes a supply and involves consideration or business nexus. Cash donations to funds are not supplies. Donations in kind by businesses are taxable if goods were business assets with input tax credit (Schedule I) or supplied at concessional rates in the course of business; input tax credit depends on whether tax is paid and section 17(5) restrictions. Donations raised from the public earmarked for supplying goods create consideration from third parties and may be taxable on aggregate value. Charitable organisations' general donations without nexus are not taxable, but specific direction donations and COVID related supplies fall outside the limited charitable exemption and remain taxable. en-us Thu, 16 Apr 2020 10:43:06 +0530 Thu, 16 Apr 2020 10:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9077 GST hinges on whether a donation constitutes a supply and involves consideration or business nexus. Cash donations to funds are not supplies. Donations in kind by businesses are taxable if goods were business assets with input tax credit (Schedule I) or supplied at concessional rates in the course of business; input tax credit depends on whether tax is paid and section 17(5) restrictions. Donations raised from the public earmarked for supplying goods create consideration from third parties and may be taxable on aggregate value. Charitable organisations' general donations without nexus are not taxable, but specific direction donations and COVID related supplies fall outside the limited charitable exemption and remain taxable. Articles Goods and Services Tax - GST Thu, 16 Apr 2020 10:43:06 +0530 https://www.taxtmi.com/article/detailed?id=9077