GST exemption for government-auctioned gifts received by senior officials where proceeds fund public or charitable causes. GST exemption applies to gift items received by the President, Prime Minister, Governor, Chief Minister or any public servant when sold by the Government at public auction, provided the auction proceeds are used for public or charitable causes; effective w.e.f. 22-09-2025 under Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for government-auctioned gifts received by senior officials where proceeds fund public or charitable causes.
GST exemption applies to gift items received by the President, Prime Minister, Governor, Chief Minister or any public servant when sold by the Government at public auction, provided the auction proceeds are used for public or charitable causes; effective w.e.f. 22-09-2025 under Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
