Navi Mumbai Sports Association ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- May 25, 2022
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
'Physical fitness' training and 'summer coaching' are not eligible for exemption under Entry No. 80 of Notification 12/2017-CTR
Summary
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&…
Judgement
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s Navi Mumbai Sports Association, the applicant, seeking an advance ruling in respect of the following questions.- 1. Whether the following amount collected…