Levy of gst on donation

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Donations received by club from members in lieu of Covid-19, is gst payable on these donations?
Replies (1)
GST is not applicable on DONATIONS received from members in lieu of COVID-2019.

It is not a SUPPLY as per Section 7 of the CGST Act 2017. Hence no GST is applicable. It's not in the cource or furtherance of business.

Regards,
Shivam RC.

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