https://www.taxtmi.com/circulars?id=71418 GST does not apply to donor-name displays by charitable organisations when they are merely expressions of gratitude or recognition of philanthropy, rather than advertising or business promotion. No supply of service for consideration arises where the recipient has no reciprocal obligation. The payment must be a genuine charitable gift or donation, made for philanthropic purposes without commercial gain, and the display must not refer to or promote the donor's business activity. en-us Wed, 06 Nov 2019 00:00:00 +0530 Wed, 23 Sep 2026 11:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71418 GST does not apply to donor-name displays by charitable organisations when they are merely expressions of gratitude or recognition of philanthropy, rather than advertising or business promotion. No supply of service for consideration arises where the recipient has no reciprocal obligation. The payment must be a genuine charitable gift or donation, made for philanthropic purposes without commercial gain, and the display must not refer to or promote the donor's business activity. Circulars GST - States Wed, 06 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71418