Heading 9996
Services – Exemption from GST
GST
Services by way of training or coaching in-
\n a. recreational activities relating to arts or culture, by an individual, or
\n b. sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act
\n
\n*************
\nNotes:
\nAs amended vide Notification No. 4\/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
\n Services by way of training or coaching in recreational activit<\/p>\n
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