Classification of athlete services under GST clarifies service codes, included sporting support functions, and specific exclusions. Classification designates Services of athletes and related support services as Group 99966 with 999661 for services of individual own account sportsmen and athletes and 999662 for support services including sport judges, timekeepers, mountain, hunting and fishing guides, training of sporting and entertainment animals, and other sporting and recreation services; exclusions include rental of sporting equipment and tourist guide services.
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.
Classification of athlete services under GST clarifies service codes, included sporting support functions, and specific exclusions.
Classification designates Services of athletes and related support services as Group 99966 with 999661 for services of individual own account sportsmen and athletes and 999662 for support services including sport judges, timekeepers, mountain, hunting and fishing guides, training of sporting and entertainment animals, and other sporting and recreation services; exclusions include rental of sporting equipment and tourist guide services.
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