Gst on donation

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Querist : Anonymous

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Querist : Anonymous (Querist)
12 September 2017 Dear sir,

Pls advise whether gst applicable or not on donation ???

12 September 2017 Donations are not covered under GST

13 September 2017 In case donations are made in form of goods GST may be applicable as per Schedule I of CGST Act.


13 September 2017 GST is essentially a tax only on commercial transactions. Hence, only those
supplies that are in the course or furtherance of business qualify as supply under GST. Hence, any supplies made by an individual in his personal capacity do not come under the ambit of GST unless they fall within the definition of business as defined in the Act.GST is essentially a tax only on commercial transactions.
Hence, only those supplies that are in the course or furtherance of business qualify as supply under
GST. Hence, any supplies made by an individual in his personal capacity do not come under the ambit of GST unless they fall within the definition of business as defined in the Act.

Donation in kind is not form part furtherance of business and not constitute the supply,
hence GST may not apply




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