Important Keyword: Notification 25/2017 UTGST Rate, FIFA U17 World Cup GST, GST Exemption on Admission Tickets, FIFA U17 GST Exemption, Notification 12/2017 Amendment, Sporting Event GST Exemption, Admission Services GST, Chapter 9996 GSTGST Council Sports Exemption, UTGST Notification 25/2017,
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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 - Union Territory Tax (Rate): Seeks to amend notification No. 12/2017 - UTT(R) to exempt right to admission to the events organised 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 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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- Union Territory 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. 703(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 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. 12/2017 – Union Territory Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 703(E), dated the 28th June, 2017 and was last amended by notification No. 21/2017-Union Territory Tax (Rate) dated the 22nd August, 2017 vide number G.S.R. 1054(E). dated the 22nd August, 2017.
📚 Frequently Asked Questions (FAQs): Notification No. 25/2017 - Union Territory Tax (Rate)
Q1. What is Notification No. 25/2017 UTGST Rate?
Answer:
It is a GST notification issued on 21 September 2017.
The notification amended Notification No. 12/2017-UTT(R) and exempted admission services for FIFA U-17 World Cup 2017 events.
Q2. What was exempted under the notification?
Answer:
Services by way of right to admission to FIFA U-17 World Cup 2017 events were exempted.
The applicable UTGST rate was prescribed as Nil.
Q3. What is meant by "right to admission"?
Answer:
Right to admission refers to the service of allowing entry to an event.
Examples include tickets, entry passes, and stadium admission rights.
Q4. Did the exemption apply to all sporting events?
Answer:
No.
The exemption specifically applied only to FIFA U-17 World Cup 2017 events.
Q5. What GST rate applied after the exemption?
Answer:
The applicable UTGST rate became Nil.
Therefore, no UTGST was payable on qualifying admission services.
Q6. Did the exemption cover merchandise sales?
Answer:
No.
The notification dealt only with admission services and not with sales of goods.
Q7. Were sponsorship services exempt?
Answer:
No.
The notification specifically covered admission rights and did not automatically extend to sponsorship arrangements.
Q8. Which chapter classification was used?
Answer:
The notification inserted the exemption under Chapter 9996.
This chapter generally relates to recreational, cultural, and sporting services.
Q9. Why did the Government introduce this exemption?
Answer:
The exemption was introduced in public interest.
The objective was to support India's hosting of the FIFA U-17 World Cup and encourage public participation.
Q10. Did GST Council recommend the exemption?
Answer:
Yes.
The notification was issued based on recommendations of the GST Council.
Q11. Was the exemption permanent?
Answer:
No.
The exemption was event-specific and linked to FIFA U-17 World Cup 2017 events.
Q12. Could businesses claim exemption for unrelated football matches?
Answer:
No.
Only events organized under FIFA U-17 World Cup 2017 qualified for the exemption.
Q13. Is this notification still relevant today?
Answer:
Yes.
Although event-specific, it remains an important example of how GST exemptions can be granted for international sporting events.
Q14. What compliance lesson does this notification teach?
Answer:
Always verify the exact scope of an exemption.
A notification may apply only to specific services, events, or time periods.
Download PDF: Notification No. 25/2017 - Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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