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.

IRIS GST

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