No GST Payable On Fees Collected Towards Training In Respect Of Football, Basketball, Athletic, Cricket, Swimming, Karate And Dance: AAR
Live LawThe Maharashtra Authority of Advance Ruling consisting of Rajib Magoo and T.R. Ramnani has ruled that GST is not payable on fees collected towards training in respect of football, basketball, athletics, cricket, swimming, karate, and dance. Yet another issue raised was whether the amount/fees collected towards rendering training/coaching in recreational and sports activities is exempt from payment of GST under entry no.80 of notification 12/2017-CTR dated June 28, 2017. As per Entry 80 of the notification 12/2017-CTR dated June 28, 2017 no GST is payable on the Services by way of training or coaching in recreational activities relating to arts or culture, or sports by charitable entities registered under section 12AA of the Income-tax Act. 80 of notification 12/2017-CTR dated June 28, 2017 as amended will be available to the applicant only in respect of training and coaching in respect of football, basketball, athletics, cricket, swimming, karate, and Dance," the AAR said.
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