GST on display of name plates of the donor in the premises of charitable organizations

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Oct

GST on display of name plates of the donor in the premises of charitable organizations

Oct 15 2019 Download Author: Shobhana Srivastava GST Input Tax Credit 26

When the name of the donor is displayed in recipient institution 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.

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