When the name of the donor is displayed in recipient institution premises, in such a manner, which can be said to be an ex
Therefore, there is no GST liability on such consideration.
In case of donations, if the below stated three conditions are satisfied, then GST is not leviable.
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