Heading 9996
Services – Exemption from GST
GST
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
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Notes:
As amended vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Services by way of training or coaching in recreational activit
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