Please clarify about rules

There are two contracts that a player gets into – one with BCCI and one with the franchise (the team the player is a part of).  However, it cannot be said that the BCCI is sub-licensing or assigning the players’ to a franchise. As stated above, only the services provided by the players, coach or team manager for participating in “sporting event” organized by a “recognized sports body” are exempted. Therefore, the players’ services provided to the team don’t fall under GST Exemptions.

The franchisee pays the player not only for playing the matches but also for promotional activities.