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=70758 GST does not arise when a charitable organisation displays an individual donor's name merely as gratitude or public recognition of philanthropy, without promoting the donor's business. The donation is then not consideration for a supply because there is no corresponding obligation or quid pro quo. Non-leviability requires that the recipient be a charitable organisation, the payment retain the character of a gift or donation, and the purpose be philanthropic without commercial gain or advertising. en-us Wed, 16 Oct 2019 00:00:00 +0530 Tue, 11 Aug 2026 14:57:57 +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=70758 GST does not arise when a charitable organisation displays an individual donor's name merely as gratitude or public recognition of philanthropy, without promoting the donor's business. The donation is then not consideration for a supply because there is no corresponding obligation or quid pro quo. Non-leviability requires that the recipient be a charitable organisation, the payment retain the character of a gift or donation, and the purpose be philanthropic without commercial gain or advertising. Circulars GST - States Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70758