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GST - Highlights / Catch Notes

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Exemption from GST - The training and coaching in Football, ...

Case Laws     GST

May 28, 2022

Exemption from GST - The training and coaching in Football, Basketball, Athletic, Cricket, swimming, Karate, Dance by the applicant would be covered under Entry No. 80 of Notification No. 12/2017-CTR as amended and 'Physical fitness' training and 'summer coaching’ are not covered under the said Entry No. 80 mentioned above. Therefore, the benefit of exemption will be available to the applicant only in respect of training and coaching in respect of Football, Basketball, Athletic, Cricket, swimming, Karate and Dance. - AAR

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