GST on training & coaching in respect of Football, Basketball, Athletic, Cricket, swimming, Karate and Dance

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 ...