Gst rate - training or coaching in recreational activities

Rate / HSN codes 1894 views 2 replies

I am Sabari Karthik, a former Indian team karate player. (https://en.wikipedia.org/wiki/Sabari_Karthik). My question to you is, 

Sports coaching was excepted from service tax as per the bellow notification. 

Notification No. 25/2012-ST dated 20 June 2012 applicable with effect from 1 July 2012; the following taxable services are exempt from the whole of the Service Tax leviable under section 66B of the Finance Act, 1994 amended from time to time: (i) Services by way of training or coaching in recreational activities relating to arts, culture or sports.

But as it was converted to GST regime, Only 'Sports by charitable entities are given an exception. 

s.no83 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

This has a major impact on the Sports industry and the sporting future of our country. I am surprised no one has raised any question about this issue,

Can you please let me know if there is any reason for taking sports from the exception list and making it excepted only for charitable entities (not for LLP, PVT.. ) 

Thanks in advance. 

 

Replies (2)

In my opinion, there is no such specific reason for taking sports from the exception list.

However, GST council is considrering different areas in every meeting and reducing rates in every meeting.

They may consider this issue in near future.

Thanks and Regards,

ACA Sarita Laddha

 

 

Yes there is no specific GST exemption for training coaching in recreational activities in sports as was there under ST law-notfn 25/12-ST

Representations were being done seeking GST exemption  as well


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