# Exemptions for Sports and Entertainment

## (1) Sponsorship of sports events — Exempt

When the event is organised by:

National Sports Federation or its affiliated federations
Inter-University Sports Board, School Games Federation, etc.
Paralympic Committee or Indian Olympic Association
Panchayat Yuva Kreeda, Khel Abhiyan Yojna, etc.

## (2) Services to a recognised sports body

Services provided to a recognised sports body by:

Another recognised sports body, OR
An individual as a player, referee, umpire, coach, team manager — for participation in sporting events organised by a recognised sports body

### Critical exclusions

Services by player/coach/etc. to a franchisee that is not a recognised sports body → Not exempt (so IPL-type franchise payments to players are taxable).
Services by selectors, commentators, technicians, curators → Not exempt.

### Who is a 'Recognised Sports Body'?

Indian Olympic Association & Sports Authority of India
National Sports Federation recognised by the Ministry of Sports & Youth Affairs
International Olympic Association or any federation recognised by it
A federation/body regulating a sport internationally and its India affiliates

## (3) Artist performing in folk or classical art forms

For music, dance, theatre — exempt if consideration per event ≤ ₹1,50,000.

If consideration exceeds ₹1,50,000 → entire amount is taxable (not just the excess).
If the artist is performing as a brand ambassador → always taxable, irrespective of amount.
Modern art forms (hip hop, contemporary, Bollywood) are not folk/classical → taxable.

## (4) Admission to certain public/cultural places — fully Exempt

Museum, national park, wildlife sanctuary, tiger reserve, zoo, protected monuments.

## (5) Admission to events on ticket

For circus, dance, theatrical performance, award function, concert, musical performance, sporting event, planetarium — exempt if ticket price ≤ ₹500. If more, entire ticket price is taxable.

## Quick recall framework

1. Sport → check if both sides (provider AND recipient) qualify as recognised sports body / individual in listed role.

2. Artist → folk/classical only, ≤₹1.5L, not brand ambassador.

3. Cultural admission → look up the list; some are blanket-exempt, others have a ₹500 cap.

Worked example

### Example 1

Q. Ms. Sanya provides the following services. Determine taxability of each.

Performance	Consideration	Treatment
Hip-hop dance	₹1,40,000	Taxable — modern art, not folk/classical
Carnatic music / Kathak dance	₹1,50,000	Exempt — classical form, within ₹1.5L limit
Kathak dance as brand ambassador	₹1,45,000	Taxable — brand-ambassador exclusion overrides amount
Kathak dance (not brand ambassador)	₹1,55,000	Taxable — exceeds ₹1.5L, entire amount taxable

### Example 2

Q. Tickets to Diljit's music concert: Silver @ ₹500, Gold @ ₹800. What is the GST treatment?

A. Silver tickets (₹500) are exempt (within the ₹500 cap). Gold tickets (₹800) are fully taxable on the entire ₹800, since the limit is breached — it is not a deduction-style threshold.

⚠️ Common exam mistakes

Treating the ₹1,50,000 (artist) and ₹500 (admission) as deductible thresholds — they are not; breach them and the entire amount becomes taxable.
Applying the artist exemption to modern art forms — only folk or classical music/dance/theatre qualifies.
Forgetting that performance as a brand ambassador is always taxable regardless of amount or art form.
Treating IPL-type franchise payments to players as exempt — franchisees are typically not recognised sports bodies, so the exemption fails.
Treating commentators, selectors, technicians, curators as covered — they are explicitly outside the exemption.

Reference: — Notification No. 12/2017-CT(R)

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Sports and Entertainment Exemptions

Worked example

⚠️ Common exam mistakes