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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..... m No. 146, North Block, New Delhi, the 11th October, 2019 To: The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, 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 recei .....

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..... tion premises, in such a manner, which can 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 .....

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..... haritable organization, the payment has the character of gift or donation and the purpose is philanthropic (i.e. it leads to no commercial gain) and not advertisement, GST is not leviable. 3. Difficulty if any, in the implementation of this circular may be brought to the notice of the Board. Yours Faithfully, Susanta Mishra Technical Officer (TRU) Email: [email protected] Tel: 011-2309 .....

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