Cir.No.116/35/2019 dated 11.10.19. The recipient institutions place a name plateor similar suchacknowledgement intheirpremisesto express the gratitude. 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 donorinsuchmannerthatit 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.Thus where all the three conditions are satisfied 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

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