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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... CH) VYAPAR BHAWAN, I.P ESTATE, NEW DELHI -110002 No, F.3(289)/Policy-GST/2019/537-43 Dated: 20-11-19 CIRCULAR NO. 8/2019-GST (Ref. Circular No. 116/35/2019-GST of Central Tax) 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stitution 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 ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... namely the gift or donation is made to a charitable 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 Policy Branch, Trade Taxes Department, Government of NCT of Del .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X