PVR IPTV Simple Client is a basic PVR Addon for Kodi support play m3u playlists, streaming IPTV, radio channels and EPG.

Step 1. Click on TV

Step 2. Click on  Enter add-on browser

Step 3. Click on PVR IPTV Simple Client

Step 4. Then Select Configure

Step 5. Click on General

If you have a URL m3u playlist you can set Location to Remote Path (Internet Address)

The next to enter the URL IPTV channels of your M3U PlayList and click OK