GST exemption for sports events and services applies to qualifying FIFA, AFC and national sports-related services upon certification. GST exemptions cover services provided by and to international federations and their subsidiaries directly or indirectly related to specified tournaments, contingent on certification by the Director (Sports), Ministry of Youth Affairs and Sports; exemptions also apply to rights of admission for those events, sponsorships of events organized by specified national and educational sports bodies, and services to recognized sports bodies by specified individuals, where eligibility and certification conditions are satisfied.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for sports events and services applies to qualifying FIFA, AFC and national sports-related services upon certification.
GST exemptions cover services provided by and to international federations and their subsidiaries directly or indirectly related to specified tournaments, contingent on certification by the Director (Sports), Ministry of Youth Affairs and Sports; exemptions also apply to rights of admission for those events, sponsorships of events organized by specified national and educational sports bodies, and services to recognized sports bodies by specified individuals, where eligibility and certification conditions are satisfied.
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