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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..... TRADE CIRCULAR No. 37/2019 (Circular No. 116/35/2019-GST) DATED: 17.10.2019 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 on donations .....

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..... 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 or gift to do anything (supply a service). Therefore, there is no GST liability on such considerati .....

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..... . it leads to no commercial gain) and not advertisement, GST is not leviable. 3. Difficulty, if any, in implementation of this circular may be brought to the notice of the Commissioner. 4. This Trade Circular shall be deemed to have come into force on 11.10.2019. Sd/- (Smaraki Mahapatra) Commissioner, State Tax, West Bengal - Circ .....

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