Sports Services

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Anshuman Basu (Querist)
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05 December 2019 what is the meaning of Sports and recreational sports event promotion and organization services ? what is the SAC Code? Can I get ITC? Sir It is RCM Services?

CA Anita Bhadra

CA Anita Bhadra (Expert)
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05 December 2019 Under GST, a recognized sports body refers to :

A federation or a body which regulates a sport at the international level and its affiliated federations or bodies regulating a sport in India..

Services by way of right to admission to—
(a) circus, dance, or theatrical performance including drama or ballet;

(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
is exempted

for further details refer following link :-

https://www.taxheal.com/gst-sport-services.html