Important Keyword: Notification 25/2017 IGST, FIFA U17 GST exemption India, GST sports event tickets India, GST admission services exemption, IGST exemption events,
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[F. No.354/173/2017 -TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 21st September, 2017
Notification No. 25/2017 - Integrated Tax (Rate): Seeks to amend notification No. 09/2017-IT(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 6 of the Integrated Goods and Services Tax Act, 2017 (13 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.9/2017- Integrated 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. 684(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, after serial number 84 and the entries relating thereto, the following shall be inserted namely:-
| (1) | (2) | (3) | (4) | (5) |
| “85 | Chapter 9996 | Services by way of right to admission to the events organised 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. 9/2017- Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 684 (E), dated the 28th June, 2017 and was last amended by notification No. 21/2017 - Integrated Tax (Rate) dated the 22nd August, 2017 vide number G.S.R. 1050 (E), dated the 22nd August, 2017.
📚 Frequently Asked Questions (FAQs): Notification No. 25/2017 — Integrated Tax (Rate)
Q1: Are all sports event tickets GST-free?
Answer: No, only specific events are exempt.
FIFA U-17 World Cup 2017 was specially notified for exemption.
Q2: What does “right to admission” mean?
Answer: It means entry ticket to event.
It does not include food, merchandise, or VIP services.
Q3: Is this exemption still applicable today?
Answer: No, it was time-bound.
It applied only during FIFA U-17 World Cup 2017.
Q4: Can organizers claim ITC on expenses?
Answer: ITC rules may vary.
Exempt supplies can restrict input tax credit availability.
Q5: Does this apply to IPL matches?
Answer: No, IPL is taxable.
Only notified events get exemption.
Q6: What is Chapter 9996 in GST?
Answer: It covers event-related services.
Including admission services.
Q7: Who benefited from this exemption?
Answer: Mainly spectators.
Ticket prices remained lower due to no GST.
Q8: Can similar exemptions happen again?
Answer: Yes, possible.
Government may notify exemptions for major events.
Q9: What happens if GST was charged wrongly?
Answer: It must be corrected.
Refund or adjustment may be required.
Q10: Does this affect international visitors?
Answer: Yes, positively.
Lower ticket cost improves accessibility.
Q11: Is GST registration required for event organizers?
Answer: Yes, generally required.
You can apply here:
👉 https://finodha.in/online-gst-registration/
Q12: How to ensure compliance?
Answer: Follow notification conditions strictly.
Documentation is important.
Q13: What is biggest challenge here?
Answer: Understanding scope.
Many confuse exemption with general rule.
Download PDF: Notification No. 25/2017 — Integrated Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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