Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

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

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

View Source

 


 

You may also like:

  1. Classification of product - rate of tax - Energy-G premium oil - Correct HSN Code of "Energy-G premium Oil" is HSN 1518

  2. Nature of expenditure - Expenditure being contribution to Cricket Academy u/s 37 - t expenditure in question was revenue expenditure and should be allowed as a deduction.

  3. Exemption from service tax - renting - The petitioner being a University recognized under the provisions of the UGC Act, 1956, has to be construed as an “educational...

  4. CENVAT credit - t credit cannot be availed on the capital goods received before the service became taxable under the Finance Act, 1994 - AT

  5. Refund of Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST -...

  6. Input tax credit - GST paid for hotel stay in case of rent free hotel accommodation provided to employees of the Applicant - ITC is not available in view of section 17(5)(g)

  7. Denial of cenvat credit of service tax paid on outward freight - restriction is related to finished goods only - ST paid on outward transportation of inputs and capital...

  8. Vocational traning or not - commercial training on interior design - Commercial Training or Coaching Services - prima facie not eligible to the exemption of...

  9. Job Work - Ntf No. 8/2005-S.T. - for claiming or denying the benefit of the notification, the assessee should be held to have provided the taxable service - Stay granted - AT

  10. Demand - Franchise services - Demand of service tax upheld - Exemption in respect of computer training denied as not available in respect of franchise service

 

Quick Updates:Latest Updates