Case Law Details
In re Navi Mumbai Sports Association (GST AAR Maharashtra)
From the submissions made by the applicant, we find that they are registered under Section 12AA of the Income Tax Act and are providing training and coaching in Football, Basketball, Athletic, Cricket, swimming, Karate, Dance, Physical fitness and ‘summer coaching’.
We also observe that Football, Basketball, Athletic, Cricket, swimming, and Karate are sports and ‘Dance’ would be covered under Arts. However, Physical fitness can neither be considered as sports nor Arts or culture. Further, the term ‘summer coaching’ is a general term which cannot be said to cover sports, Arts or culture.
In view. of the above we find that training and coaching in Football, Basketball, Athletic, Cricket, swimming, Karate, Dance by the applicant would be covered under Entry No. 80 of notification 12/2017-CTR dated 28th June, 2017. as amended and ‘Physical fitness’ training and ‘summer coaching’ are not covered under the said Entry No. 80 mentioned above. Therefore, the benefit as per Entry No. 80 of notification 12/2017-CTR dated 28th June, 2017. as amended will be available to the applicant only in respect of training and coaching in respect of Football, Basketball, Athletic, Cricket, swimming, Karate and Dance.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,MAHARASHTRA
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