Input Tax Credit Reversal in case of Religious Trust - Goods and Services Tax - GST

Donations are collected by temple in Donation Box. There is no supply involved in this. The same is not considered as exempt supplies as there is no Supply. As per Rule 42 , the ITC needs to be reversed in case of exempted supplies. While applying the formula for calculation whether Donations will form Part of turnover or the same should be ignored as there is NO Supply?