society, AOP , martial arts gst

sir some of martial arts federation asking ..
is they need to register under Gst.. there activities...
giving training on self-defense allover india
Replies (2)
I think its should be exempted.
As per notification 12/2017 CT (r)
EXEMPTED SERVICED

Services by way of sponsorship of
sporting events organised -
(a) by a national sports federation, or its
affiliated federations, where the
participating teams or individuals
represent any district, State, zone or
Country;
(b) by Association of Indian Universities,
Inter-University Sports Board, School
Games Federation of India, All India
Sports Council for the Deaf, Paralympic
Committee of India or Special Olympics
Bharat;
(c) by the Central Civil Services Cultural
and Sports Board;
(d) as part of national games, by the
Indian Olympic Association; or

So , yes ur services taxable as to above sponsorship services is exempted

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