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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....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 charitable organisations involved in advancement of religion, spiritu....

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....siness, 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 no taxable supply are as follows:- (a) "Good wishes from Mr....