QUESTION

 I want to know about taxability (rate of tax) on marathon and under which services it should be classified and can we claim it under admission to sporting event (if it falls under recognized sporting event) and if yes above 500Rs is taxable at 28% or 18%?

ANSWER

Facts of the case:
Rate of tax on marathon.

Law Applicable:
Notification No. 11/2017 Central Tax (Rate)

(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 9 -
(iiia) Services by way of admission to entertainment events or access to amusement facilities including, casinos, race club, any sporting event such as Indian Premier League and the like. 14 -
(iv) Services provided by a race club by way of totalistic or a license to bookmaker in such club. 14 -
(v) Gambling. 14 -
(vi) Recreational, cultural and sporting services other than (i), (ii), (iia),(iii),(iiia) (iv) and (v) above.  9 -

Notification No. 12/2017 Central Tax (Rate)

81 Heading 9996 Services by way of right to admission to-
(a) circus, dance, or theatrical performance including drama or ballet;

(b) award function, concert, pageant, musical performance or any sporting event other than a recognized sporting event;

(c) recognized sporting event;

(d) planetarium,

where the consideration for right to admission to the events or places as referred to in
items (a), (b), (c) or (d) above is not more than Rs 500 per person.		 Nil Nil

(zw) "recognized sporting event" means any sporting event,-
(i) organized by a recognized sports body where the participating team or individual represent any district, state, zone or country;
(ii) organized -
(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;

Interpretation:
1. Admission to sporting event means sale of tickets and the same is taxable @ 28%.
2. Organizing the sporting event is taxable @ 18%.

Your question is not clear about the nature of service you are providing. However if you are organising the sporting event then you cannot claim it as admission to sporting event to avail the benefit of Exemption Notification.

Conclusion:
Organizing a sporting event is taxable @18%, If you are selling tickets for sporting event then the same is considered as admission to sporting event and the same is exempt if the consideration for admission is upto Rs 500/- otherwise taxable @ 28%.