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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..... CIRCULAR No. 116/35/2019-GST No. GSL/GST/S.168/B.61 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 condonations or gifts received from indi .....

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..... g 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 consideration. 2.1 Some .....

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..... o commercial gain) and not advertisement, GST is not leviable. 3. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Chief Commissioner of State tax. 4. This circular shall be deemed to have been issued on the 11 th October, 2019. (Milind Torawane) Chief Commissioner of State Tax, Gujarat State, .....

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