Gift received by daughters children

Gift received by daughter's children i.e. Nana ( Father's of Mother) is exempted in her/his hand . Please clarify the position
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Quick Summary
This discussion seeks clarification on gift tax exemptions when a grandparent (Nana) gifts money to their daughter's children. Specifically, it questions whether the gift is exempt in the hands of the donor (Nana) and the donee (grandchildren). The query also asks if the donee is considered a 'relative' for the purpose of gift tax regulations in this scenario.

Exempted in the hands of donor
Exempted in the hands of donee or not . Donee is relative or not for purpose of gift received

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