GST not levied in case of gift or donation, GST Circular No 116/2019

Circular No 116/2019

The circular clarifies that wherein 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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Mandeep Kulkarni

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