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 individual donors.

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..... 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 individual donors. No. CT/GST-15/Pt-I/2017/176.- Representations have been received seeking clarification whether GST is applicable on donations or gifts received from individual donors by charitable organisations involved in advanc .....

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..... ng 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 consideration. 2.1 Some examples of cases where there would be no taxable supply are as follows:- 1 .....

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..... nd not meant for any interpretation of provisions of the Act and rules. 4. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner at an early date. 5. This Circular shall be deemed to have been issued on 11th October, 2019. Sd/- Anurag Goel, IAS., Commissioner of State tax, Assam, Dispur, Guwahati Memo No. CT/GST-15/Pt-1/2017/176-A .....

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