-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 Enabled, You 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