# Cultural, Sports & Skill Development Services - GST Exemption

## Sponsorship

Sponsorship of sporting events (organised by national sports federations, IOA, etc.) → EXEMPT

## Skill Development Services

Skill Development Services under specified schemes → EXEMPT
Deen Dayal Upadhyaya Grameen Kaushal Yojana → EXEMPT

## Cultural Services by Artists

Services by an artist by way of a performance in:

Music
Dance
Theatre (Folk or Classical art forms)

→ EXEMPT if consideration does NOT exceed ₹1,50,000

### Exception:

Services as Brand Ambassador are TAXABLE (not a performance)
Services in any other form (e.g., painting, sculpture) - check separately

## Sports Related Services

Services provided TO a recognised sports body by:

1. An individual as a player, referee, umpire, coach, or team manager for participation in a sporting event → EXEMPT

2. Another recognised sports body → EXEMPT

### Services that are TAXABLE:

Services by individuals such as selectors, commentators, curators, technical experts (even to recognised sports bodies)

Worked example

### Example 1

Example 1: A classical dancer performs at a cultural event and receives ₹1,40,000 as consideration.

Answer: EXEMPT - consideration does not exceed ₹1,50,000 and is for classical dance performance.

### Example 2

Example 2: A singer charges ₹2,00,000 for a folk music performance.

Answer: TAXABLE - consideration exceeds the ₹1,50,000 limit. GST applicable on the full ₹2,00,000.

### Example 3

Example 3: A cricketer is paid ₹50 lakhs as Brand Ambassador for a beverage company.

Answer: TAXABLE - Brand Ambassador services are not a performance.

### Example 4

Example 4: A cricket commentator is paid by BCCI (recognised sports body) for commentary services.

Answer: TAXABLE - Commentators, selectors, curators, technical experts are not covered under exemption.

⚠️ Common exam mistakes

Including brand ambassador fees in the ₹1,50,000 performance limit - brand ambassadorship is always taxable.
Granting exemption beyond ₹1,50,000 - exemption ceases entirely; GST is on full value (not just the excess).
Treating services by commentators/selectors/curators as exempt - only player/referee/umpire/coach/team manager qualify.
Confusing 'sponsorship of sports' (exempt) with 'sponsorship of other events' (taxable).

Bare-Act text Entry 78 · Notification No. 12/2017-Central Tax (Rate) · click to expand

Services by an artist by way of a performance in folk or classical art forms of music, dance or theatre, if the consideration charged for such performance is not more than ₹1,50,000. Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.

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GST Exemptions - Cultural, Sports, Sponsorship and Skill Development

Worked example

⚠️ Common exam mistakes