Heading 9996
Services – Exemption from GST
GST
Services by way of right to admission to-
(a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
(c) recognised sporting event;
(d) planetarium,
where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs. 500 per person.
Definition
(zu) “recognised sporting event” means any sporting event,-
(i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country;
(ii) organised –
(A) by a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
(c) recognised sporting event,
where the consideration for admission is not more than Rs. 250 per person as referred to in (a), (b) and (c) above.
Definition
(zu) “recognised sporting event” means any sporting event,-
(i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country;
(ii) organised –
(A) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone;
(B) by Associatio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =