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