# Training or Coaching — Entry 80

## Exemption

Services by way of training or coaching in:

(a) Recreational activities relating to arts or culture, by an individual; OR

(b) Sports, by charitable entities registered u/s 12AA / 12AB of the Income-tax Act.

## Scope

Covered are training/coaching in any form of arts/culture/sports — dance, music, painting, sculpture, literature, theatre, of any school, tradition, language or sport.

## Who can provide?

Activity	Eligible supplier
Arts/Culture recreational training	Individual only (sole proprietor concept)
Sports training	Charitable entity (12AA/12AB) only

## Out-of-scope (taxable)

Arts/culture training by a company / LLP / firm (not an individual).
Sports training by a commercial coaching academy that is NOT 12AA/12AB-registered.
Activities outside the arts-culture-sports basket.

Worked example

### Example 1

Bharatanatyam guru (individual) teaches dance to children at ₹2,000/month per student → Exempt under Entry 80(a).

### Example 2

Manavtaa Sansthaan, a 12AB-registered trust, runs a free basketball training camp for teenagers → Exempt under Entry 80(b).

### Example 3

Private cricket academy (Pvt Ltd, non-12AA) charging ₹10,000/month for cricket coaching → Taxable.

### Example 4

Music school registered as LLP offering vocal classes → Taxable (LLP, not individual).

⚠️ Common exam mistakes

Believing any cultural training is exempt regardless of supplier form — must be by an individual.
Treating private sports academies as exempt — sports training is exempt only if supplier is a 12AA/12AB charitable entity.
Stretching to fitness/gym/aerobics — these are not 'arts or culture' or 'sports' coaching in the entry's sense.

Reference: Entry 80, Notification No. 12/2017-Central Tax (Rate) — Notification No. 12/2017-CT(R)

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Training/Coaching in Arts, Culture and Sports [Entry 80]

Worked example

⚠️ Common exam mistakes