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📚 Learn/ / GST Exemptions
Microlesson · 5-min read

Training or Coaching in Arts, Culture and Sports (Entry 80)

# Training/Coaching in Recreational Activities — 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 under section 12AA or 12AB of the Income-tax Act.

## Key Conditions

LimbActivityService Provider Must Be
(a)Arts / culture (recreational)An individual
(b)SportsA charitable entity registered u/s 12AA / 12AB

## Scope of 'Arts, Culture, Sports'

Covers all forms — dance, music, painting, sculpture, literature, theatre, and sports — of any school, tradition, language or sport.

## What is NOT Covered

  • Coaching for competitive examinations (IBPS PO, IIT-JEE, etc.).
  • Arts/culture coaching provided by a company, LLP, partnership — limb (a) covers only individuals.
  • Sports coaching by a person who is not a section 12AA/12AB registered trust (e.g., a commercial sports academy).

Worked example

### Example 1

Example: Manavtaa Sansthaan, a trust registered u/s 12AB, runs a basketball training camp for teenagers. → Exempt under Entry 80(b).

### Example 2

Example: Mr. Ravi (an individual) conducts Bharatanatyam classes. → Exempt under Entry 80(a) — recreational activity in arts/culture by an individual.

### Example 3

Example: ABC Pvt. Ltd. runs a music academy. → Taxable — Entry 80(a) requires the provider to be an individual.

⚠️ Common exam mistakes

  • Treating sports coaching by a non-12AA/12AB entity as exempt — only registered charitable entities qualify under limb (b).
  • Treating arts/culture coaching by a firm or company as exempt — limb (a) is restricted to individuals.
  • Extending the exemption to competitive exam coaching, fitness camps, aerobics, etc. — these are not 'arts or culture' or 'sports' in the exemption sense.
Bare-Act text Entry 80 · Notification No. 12/2017-CT(R) dated 28.06.2017 · click to expand
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 or 12AB of the Income-tax Act.
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