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.

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....CIRCULAR No. 116/35/2019-GST No. GSL/GST/S.168/B.61 Subject: 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. Representations have been received seeking clarification whether GST is applicable condonations or gifts received from individual donors by charitabl....

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....manner that it would be an advertising or promotion of his business, then it can be said that there is no supply of service for a consideration (in the form of donation). There is no obligation (quid pro quo) on part of recipient of the donation or gift to do anything (supply a service). Therefore, there is no GST liability on such consideration. 2.1 Some examples of cases where there would be ....