Circular 116/35/2019 - Central Tax

Date: October 11, 2019

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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 by individual donors.

Content

Representations have been received seeking clarification whether GST is applicable  on donations or gifts received from individual donors by charitable organisations involved  in advancement of religion, spirituality or yoga which is acknowledged by them by placing  name plates in the name of the individual donor. 2. The issue has been examined. Individual donors provide financial h…

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