1.Open Kodi
2.Select SYSTEM
3.Select TV (or Live TV if you are using a version lower than 15.2 and planning to update)
4.Select General
5.Select Enabled. You will now see a pop-up window indicating that you do not have any PVR client activated.
6.Click OK
7.Scroll down and select PVR IPTV Simple Client
8.Select Enable
9.Select Configure
10.Generally select M3U Playlist URL
11.Add your M3U URL in the address section
12.Click OK
13.Select OK again
14.Restart Kodi
15. On your home screen, you should now see TV (or Live TV if on an older version of Kodi).
16.Open it to see the list of live channels