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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....e Chief Commissioner of State Tax A.P., Edupugallu, Vijayawada Present: Sri. Peeyush Kumar, I.A.S. Circular No. 116/35/2019 (Central) 37/2019(State) CCTs Ref.No. CCW/GST/74/2015 Date: 22-10-2019. Sub: - 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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....n be said to be an expression of gratitude and public recognition of donor's act of philanthropy and is not aimed at giving publicity to the donor in such 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....