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- Whether educating and training in sports activities by a charitable institute is exempt from GST ?
Whether educating and training in sports activities by a charitable institute is exempt from GST ?
TRT-2026-658
Issue Favourable to Tax Payer ?:- yes
Held - From the submissions made by the applicant, we find that they are registered under Section 12AA of the Income Tax Act and are providing training and coaching in Football, Basketball, Athletic, Cricket, swimming, Karate, Dance, Physical fitness and 'summer coaching'.
We also observe that Football, Basketball, Athletic, Cricket, swimming, and Karate are sports and 'Dance' would be covered under Arts. However, Physical fitness can ne.....
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