Are Sports Persons Liable to GST In India?


The question that we attempt to answer today is whether sports persons who participate in sporting events in India and earn revenue from participating in such events, are liable to GST in India?

Revenue earned by sports-persons from participating in sporting events in India are not liable to Goods and Services Tax (GST) in India. 

According to the GST exemption list, “services provided, by an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body, to a recognized sports body” is exempt from the levy of Goods and Services Tax (GST).

Thus there is no GST liablity on a individual sports-person/player for participating in a sporting event in India.


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