Page 72 - CA Final GST

Badlani Classes

(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 Central Civil Services Cultural and Sports Board:
(D) as part of national games, by Indian Olympic Association; or
(E) under Panchayat YuvaKreedaAur Khel Abhiyaan (PYKKA) Scheme;

*Recognized sports body [Para 2(zx)]: It means-
(i) the India Olympic Association,
(ii) Sports Authority of India,
(iii) a national sports federation recognized by the Ministry of Sports and Youth
Affairs of the Central government, and its affiliate federations.
(iv) national sports promotion organizations recognized by the Ministry of Sports
and Youth Affairs of the Central Government.
(v) the international Olympic Association or a federation recognized by the
International Olympic Association or
a federation or a body which regulates a sport at international level and its affiliated
federations or bodies regulating a sport in India.
Analysis of scope of exemptions
- Cultural programme, drama or a ballet held in an open garden and not in a
theatre- Exempt if upto`500 per person: The words used in the exemption
notification are ‘theatrical performances’ and not ‘performances in theatres’. A
cultural programme, drama or a ballet performed in the open does not cease to be
a theatrical performance provided it is performed in the manner it is performed in
a theatre, i.e. before an audience.
- Membership of a club-Taxable: A club doesn’t fall within the exemptions.
Hence, membership of the club is liable to GST.
- Auxiliary services (like event management) for organizing exempted event –
Taxable: Auxiliary services provided by a person, like an event manager, for
organizing an exempted event or by other persons directly or indirectly providing
exempted service, will not be covered in this entry. Such services would be
taxable.
- IPL matches are ‘sporting event’ : Cricket is sport and tournament by nature of
process of India Premier League Cricket matches are sport event – CST v. DLF
Ltd. 2016(45) STR J310(SC)
- IPL Matches are not recognized sporting event: IPL Franchisees are not
recognized sports body. Hence, events organized by them may be ‘sporting event’
but not ‘recognized sporting event’.
Entry 9A Services to and by FIFA : Services provided by and to Federation International de
Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the
events under FIFA U-17 World Cup 2017 to be hosted in India are exempt from GST. But,
Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are
directly or indirectly related to any of the events under FIFA U-17 World Cup 2017.
Entry 82 Admission to FIFA is exempt : Services by way of right to admission to the events
organized under FIFA U-17 World Cup 2017 are exempt from GST.
Que. Compute taxable value from following sums received by M/s A ltd. (exclusive of GST)-
1- Holding a dance programme, entry tickets whereof were sold for `1000 per person :
`50 lakh;
2- Holding a dance programme, entry tickets whereof were sold for `400 per person: `40
lakh;
3- Admission to Planetarium: `5 lakh;
4- Holding a cricket match between India and South Africa organized by BCCI, entry
tickets whereof were sold for `250.50 per person : `501 lakh; Page71

Central Goods & Services Tax Act, 2017