gst input credit on donations

Can we take Gst Input Credit on Donations?
Replies (3)

The principle laid down in said circular is that the ‘Donation’ cannot be treated as ‘Consideration’ as there is no relationship between donor and the beneficiary other than universal humanitarian interest. In such a situation, service tax is not leviable, since the donation or grant-in-aid is not linked to specific beneficiary. Thus, even though donor specifies the scheme or program in which donated amount should be utilised, such amount should not taxable under GST so far beneficiaries of said scheme are specifically identified at the time of making donation.

NO CREDIT 

Donation is not a supply since there is no consideration.
Hence GST cannot be levied.
Consequently, there is no question of claiming input credit.
suppose a Ngo is buying tablets and donating it, the vendor is billing and charging GST and Ngo is charging us same. can we take credit if the bill is in our name?

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details
Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
Featured 29 October 2026
Accounts Executive

Synergy Keystone

Chennai

B.Com

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details