Notification No. 25/2017 - Central Tax (Rate) Explained

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Notification No. 25/2017 - Central Tax (Rate): Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organized under FIFA U-17 World Cup 2017.

GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, after serial number 81 and the entries relating thereto, the following shall be inserted namely:-

(1)	(2)	(3)	(4)	(5)
“82	Chapter 9996	Services by way of right to admission to the events organized under FIFA U-17 World Cup 2017.	Nil	Nil”.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 - Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 691 (E), dated the 28^th June, 2017 and was last amended by notification No. 21/2017 - Central Tax (Rate) dated the 22nd August, 2017 vide number G.S.R. 1046(E). dated the 22nd August, 2017.

📚 Frequently Asked Questions (FAQs): Notification No. 25/2017 – Central Tax (Rate)

Q1: What is Notification 25/2017 in GST?

Answer: It provides GST exemption for FIFA event tickets.
It exempts GST on services of admission to FIFA U-17 World Cup 2017 matches.

Q2: Is GST applicable on FIFA U-17 tickets?

Answer: No, GST was exempt.
As per this notification, tickets were taxed at Nil GST.

Q3: Does this apply to all sports events?

Answer: No, only specific event.
The exemption is limited to FIFA U-17 World Cup 2017.

Q4: What services are covered?

Answer: Only admission services.
Other services like food, merchandise, etc., are still taxable.

Q5: Was this exemption permanent?

Answer: No, it was temporary.
It applied only during the event period.

Q6: Which notification contains exemption list?

Answer: Notification 12/2017.
This notification adds a new entry to that list.

Q7: Can other events claim similar exemption?

Answer: Only if notified.
Exemption must be specifically granted by government.

Q8: Who benefits from this exemption?

Answer: Mainly ticket buyers.
It reduces cost for spectators.

Q9: Does GST apply on IPL tickets?

Answer: Yes, generally applicable.
Unlike FIFA U-17, IPL tickets are taxable.

Q10: Who issues such exemptions?

Answer: Government via CBIC.
Based on GST Council recommendations.

Q11: What happens if exemption wrongly applied?

Answer: Tax demand may arise.
Incorrect exemption can lead to penalties.

Q12: Is GST charged on event sponsorship?

Answer: Yes, usually taxable.
This notification only covers ticket admission.

Q13: Can organizers claim ITC?

Answer: Depends on structure.
Exempt supplies may affect ITC eligibility.

Q14: Why was this exemption given?

Answer: To promote sports and participation.
It was a public interest decision.

Q15: Should businesses track such notifications?

Answer: Yes, very important.
GST rules can change based on events and policies.

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