KODI Version V16 or lower

Open Kodi
Select SYSTEM
Select TV (or Live TV if you are on a version lower than 15.2 and if you are then consider updating)
Select General
Select EnabledYou will now see a pop-up saying that you have no PVR Client enabled.
Select OK
Scroll down and select PVR IPTV Simple Client
Select Enable
Select Configure
In General select M3U PlayList URL
Add your M3U URL into the address section
Select OK
Select OK again
Reboot Kodi
On your Home Screen, you should now see TV (or Live TV if on an older version of Kodi).
Open that to see the live channel list