# Sponsorship of Sporting Events – Entry 53

Services by way of sponsorship of sporting events organised by:

(a) A National Sports Federation or its affiliated federations, where participating teams/individuals represent any district, State, zone or country;

(b) The 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;

(d) The Indian Olympic Association as part of National Games; OR

(e) Under the Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme.

## RCM Reminder

Sponsorship services to any body corporate / partnership firm in taxable cases attract reverse charge on the recipient. If covered by Entry 53, the sponsorship is fully exempt and no RCM applies.

Worked example

### Example 1

Example: Central Civil Services Cultural & Sports Board organises an inter-ministry cricket tournament, sponsored by Reliable Industries. → Sponsorship is EXEMPT under Entry 53(c).

### Example 2

Example: Indian Olympic Association organises the National Games sponsored by a corporate house → EXEMPT under Entry 53(d).

⚠️ Common exam mistakes

Applying Entry 53 to private/commercial sporting leagues (e.g., IPL franchise sponsorships) – not covered.
Forgetting that, where Entry 53 applies, no reverse charge arises (since the supply itself is exempt).

Reference: Entry 53 — Notification No. 12/2017-CT(R)

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