Exemption for admission to cultural and sporting events - low value tickets exempt from GST where threshold met. Exemption from GST applies to services by way of right to admission to circus, dance, theatrical performances, award functions, concerts, pageants, musical performances, sporting events (other than recognised sporting events), recognised sporting events, and planetarium shows where the consideration per person does not exceed the notified threshold. 'Recognised sporting event' is defined to include events organised by recognised sports bodies, national sports federations and affiliated bodies, specified university and school sports bodies, disability sports organisations, the Central Civil Services Cultural and Sports Board, events as part of national games by the Indian Olympic Association, and events under the PYKKA scheme.