Exemption from GST for sponsorship of sporting events by recognised national and institutional sports bodies clarified under applicable schedules. Exemption from GST applies to services by way of sponsorship of sporting events organised by specified classes of organisers: national sports federations or their affiliates representing district, State, zone or country; designated educational and disability sports bodies; the Central Civil Services Cultural and Sports Board; events as part of national games by the national games organiser; and events under the Panchayat Yuva Kreeda Aur Khel Abhiyaan scheme.
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Provisions expressly mentioned in the judgment/order text.
Exemption from GST for sponsorship of sporting events by recognised national and institutional sports bodies clarified under applicable schedules.
Exemption from GST applies to services by way of sponsorship of sporting events organised by specified classes of organisers: national sports federations or their affiliates representing district, State, zone or country; designated educational and disability sports bodies; the Central Civil Services Cultural and Sports Board; events as part of national games by the national games organiser; and events under the Panchayat Yuva Kreeda Aur Khel Abhiyaan scheme.
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