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        Exemption from GST for services to recognised sports bodies covers players, officials and inter-body services. Exemption from GST applies to 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 that body, or (b) another recognised sports body; recognised sports body includes specified national and international Olympic and federation bodies, the Sports Authority of India, national federations and national sports promotion organisations recognised by the central sports ministry, and international federations and their Indian affiliates.
                          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.

                                Exemption from GST for services to recognised sports bodies covers players, officials and inter-body services.

                                Exemption from GST applies to 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 that body, or (b) another recognised sports body; recognised sports body includes specified national and international Olympic and federation bodies, the Sports Authority of India, national federations and national sports promotion organisations recognised by the central sports ministry, and international federations and their Indian affiliates.


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