1. Open Kodi
  2. Select SYSTEM
  3. Select TV (or Live TV if you are on a version lower than 15.2 and if you are then consider updating)
  4. Select General
  5. Select Enabled, You will now see a pop-up saying that you have no PVR Client enabled.
  6. Select OK
  7. Scroll down and select PVR IPTV Simple Client
  8. Select Enable
  9. Select Configure
  10. In General select M3U PlayList URL
  11. Add your M3U URL into the address section
  12. Select OK
  13. Select OK again
  14. Reboot Kodi
  15. On your Home Screen, you should now see TV (or Live TV if on an older version of Kodi).
  16. Open that to see the live channel list