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Exemption of training in recreational activities

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Querist : Anonymous

Querist : Anonymous (Querist)

06 July 2017 As per exemption notification " Services by way of training or coaching in recreational activities relating to-
(a) arts or culture, or
(b) sports by charitable entities registered under section 12AA of the Income-tax Act." are exempt from GST.
Here words " by charitable entities registered under section 12AA of the Income-tax Act." apply to only item (b) i.e. sports or also to item (a) i.e. Arts or culture.
In other words if training in recreational activity relating to arts and culture like dance/ music/ fine arts etc. is provided by a private individual or organisation (not a charitable entity) will it be exempt or not?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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06 July 2017 If training in recreational activity relating to arts and culture like dance/ music/ fine arts etc. is provided by a private individual or organisation (not a charitable entity) it will be exempt.

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