Analysis of GST on sport services as per GST act of India

Is there any GST on Sports Services?

yes

Group 99965 : Sports and recreational sports services

999651: Sports and recreational sports event promotion and organisation services

999652: Sports and recreational sports facility operation services

999659 : Other sports and recreational sports services nowhere else classified

Group 99966 : Services of athletes and related support services

999661 : Services of athletes

999662 : Support services related to sports and recreation

[ As per entry no 687  and 691 of Notification No. 11/2017-Central Tax (Rate) and No. 8/2017-Inegrated Tax (Rate) both dated 28-6-2017, effective from 1-7-2017]

What are the GST rates on sports services?

CGST rates are 9% and SGST rate 9% / IGST Rates are 18%

[ As per entry no 34 of Notification No. 11/2017-Central Tax (Rate) and No. 8/2017-Inegrated Tax (Rate) both dated 28-6-2017, effective from 1-7-2017 ]

Is there any Exemption from GST on sports services?

Exemption from GST  for the followings w.e.f 01.07.2017  :-

i) Services by way of training or coaching in recreational activities relating to—

(a) arts or culture, or

(b) sports by charitable entities registered under section 12AA of the Income-tax Act.

[ As per entry no 80 Notification No. 12/2017-Central Tax (Rate) and No. 9/2017-Inegrated Tax (Rate) both dated 28-6-2017, effective from 1-7-2017 ]

ii) Services provided to a recognised sports body by-

(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body;

(b) another recognised sports body.

“recognised sports body” means—

(i) the Indian Olympic Association;

(ii) Sports Authority of India;

(iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations;

(iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government;

(v) the International Olympic Association or a federation recognised by the International Olympic Association; or

(vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India; [ para 2(zx)]

[ As per entry no 68 Notification No. 12/2017-Central Tax (Rate) and No. 9/2017-Inegrated Tax (Rate) both dated 28-6-2017, effective from 1-7-2017 ]

iii) Services by way of right to admission to—

(a) circus, dance, or theatrical performance including drama or ballet;

(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;

(c) recognised sporting event, where the consideration for admission is not more than Rs. 250 per person as referred to in (a), (b) and (c) above.

“recognised sporting event“ means any sporting event,—

(i) organised by a recognised sports body where the participating team or individual represent any district, State, zone or country;

(ii) organised—

(A) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State or zone;

(B) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;

(C) by Central Civil Services Cultural and Sports Board;

(D) as part of national games, by Indian Olympic Association; or

(E) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; [ para 2( zw)]

“recognised sports body“ means—

(i) the Indian Olympic Association;

(ii) Sports Authority of India;

(iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations;

(iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government;

(v) the International Olympic Association or a federation recognised by the International Olympic Association; or

(vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India; [ para 2(zx)]

[ As per entry no 81 Notification No. 12/2017-Central Tax (Rate) and No. 9/2017-Inegrated Tax (Rate) both dated 28-6-2017, effective from 1-7-2017 ]

iv)   Services provided to and by FIFA for FIFA U-17 World Cup 2017 

Exemption from GST  for the followings [Inserted by Notification No. 21/2017-Central Tax (Rate), dated 22-8-2017. ]

Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India.

[ As per entry no 9A Notification No. 12/2017-Central Tax (Rate) and No. 9/2017-Inegrated Tax (Rate) both dated 28-6-2017, effective from 1-7-2017 ]

v ) Right to admission to FIFA U-17 World Cup 2017

Exemption from GST  for the followings w.e.f 21.09.2017 [ Inserted by Notification No. 25/2017-Central Tax (Rate), dated 21-9-2017.]   :-

Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.

[ As per entry no 82 Notification No. 12/2017-Central Tax (Rate) and No. 9/2017-Inegrated Tax (Rate) both dated 28-6-2017, effective from 1-7-2017]

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