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        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.

        <h1>GST exemption for training and coaching extends to arts and culture by individuals and sports by eligible charitable entities.</h1> Exemption from GST covers services by way of training or coaching in recreational activities relating to arts or culture when supplied by an individual, and services of training or coaching in sports when supplied by charitable entities registered under the Income-tax Act; the provision's text has been amended by notifications to clarify the eligible charitable registration reference.

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