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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....STATE TAX CHHATTISGARH, NAVA RAIPUR, ATAL NAGAR, DISTRICT-RAIPUR No./ST/Tech//2019/11236 Nava Raipur, Atal Nagar, Dated : 15.10.2019 To, Special Commissioner Additional Commissioners/ Joint Commissioners/Deputy Commissioners/ Assistant Commissioner/State Tax Officers/ State Tax, Chhattisgarh (All) .......................................

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....Act, 2017 (CGGST Act for short) hereby clarifies the issues. 2. The issue has been examined. Individual donors provide financial help or any other support in the form of donation or gift to institutions such as religious institutions, charitable organisations, schools, hospitals, orphanages, old age homes etc. The recipient institutions place a name plate or similar such acknowledgement in thei....

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....blackboard donated by Mr. Rajesh to a charitable Yoga institution. (b) "Donated by Smt. Malati Devi in the memory of her father" written on the door or floor of a room or any part of a temple complex which was constructed from such donation. 2.2. In each of these examples, it may be noticed that there is no reference or mention of any business activity of the donor which otherwise woul....