It is a old age practice specifically in Indian society to donate for the sake of benefit of the society at large. It may be in form of  donation to religious, charitable, medical, hospital, educational institutions, orphanage, old age homes etc.

With the passage of time some peoples are taking the benefit of this donation in the form of advertisement of their business activities and this is  some thing for which the government has come with the circular (Circular No. 116/35/2019-GST, dated 11th October, 2019) clarifying what is chargeable under GST and otherwise. The clear purpose of the government to issue the circular in this regard so that the  no confusion would arise in the minds of donor who have no commercial  interest in the donation.

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