Exemption in Sport Sector [ Entry no. 9A,9AA,9AB,53,68,82,82A,82B ] - GST Ready Reckoner - GST

EXEMPTION IN SPORTS SECTOR Exemption Entry 9A Services provided by and to F d ration 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 . Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U- 17 World Cup 2017 Scope Scope of the exemption is subject to some restrictions which can be easily understood from the below table: Who is eligible What specifically is exempt Limits for exemption. Any person Services provided by and to F d ration Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any event under FIFA U-17 world cup to be hosted in india Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 WORLD CUP 2017 Example M/s ABC enterprises provides shipment services for equipment of F d ration Internationale de Football Association (FIFA) for one of its games from Chennai to Bengaluru for FIFA U-17 World Cup 2017 in India. Such services are exempt. Exemption Entry 9AA Services provided by and to F d ration Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India [ whenever rescheduled ] . Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 Exemption Entry 9AB Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women's Asia Cup 2022 to be hosted in India. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under AFC Women's Asia Cup 2022. Exemption Entry 53 Services by way of sponsorship of sporting events organised - by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; 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; by the Central Civil Services Cultural and Sports Board; as part of national games, by the Indian Olympic Association; or under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme is exempt Exemption Entry 68 The present category exempts services provided to a recognized sports body by- Specified individuals for participation in a sporting event organized by a recognized sports body. Such specified individuals who have been exempted are: Player Referee Umpire Coach Team Manager Another recognized sports body The Master exemption Notification defines recognized sports body to mean: the Indian Olympic Association Sports Authority of India a national sports federation recognized by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations national sports promotion organizations recognized by the Ministry of Sports and Youth Affairs of the Central Government the International Olympic Association or a federation recognized by the International Olympic Association or a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India Example : Mahesh has organised a cricket event by way of sponsorship which is under the National Sports Federation; these types of services would be exempt. Exemption Entry 82 Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017 Example : Services by way of right to admission to Services to the events organised under FIFA U-17 World Cup 2017. The tournament took place in India between 6 and 28 October 2017. The matches were played in six stadiums in six host cities around the country, with the final taking place at the Salt Lake Stadium in Kolkata, West Bengal. Admission fee to all matches in relation to right to admission with respect to services had been exempt from GST. Exemption entry 82A Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020 [ whenever rescheduled ] is exempt Exemption entry 82B Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022 is exempt.