Heading 9996 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Services by way of training or coaching in- a. recreational activities relating to arts or culture, by an individual, or b. sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act ************* Notes: As amended vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, 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 81 [ or 12AB ] of the Income-tax Act . ************* Notes: As Amended vide N OTIFICATION No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 , before it was read as, 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.