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