Chapter 11

Sponsorship of tournaments or championships

 

Effective date:

(1st July, 2012)

Scope of Exempt Service –

Services by way of sponsorship of sporting events 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 Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;

(c)  by Central Civil Services Cultural and Sports Board;

(d)  as part of national games, by Indian Olympic Association; or

(e)  under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;

 

(See Notification no. 25/2012 dated 20.06.2012, effective from 01.07.2012)