Scrum Master an Attendee or Participant during Sprint Planning?

You missed the opening statement of that section.  

The work to be performed in the Sprint is planned at the Sprint Planning. This plan is created by the collaborative work of the entire Scrum Team.

As part of the Scrum Team, the Scrum Master is a participant. Their participation is mostly around the statement you chose but not exclusively. 

Again from the same section of the Scrum Guide:

Sprint Planning answers the following:

• What can be delivered in the Increment resulting from the upcoming Sprint?
• How will the work needed to deliver the Increment be achieved?

For example, during Sprint Planning the team chooses to include a Product Backlog Item but there is a known impediment such as missing access to an environment.  The Scrum Master can take on the work to remove that impediment as part of the Sprint Planning activities. This would fall under the second bullet above on how the work will achieved and fall within the Scrum Master's benefit to the team of helping to remove impediments. 

Does this help?

Does this mean the Scrum Master is a participant or an attendee?

Perhaps there is another mode: that of being invisibly present.

As a Scrum Master, I'm willing to participate in any way that I think helps the team; although I do try to just observe and let my colleagues work out most things for themselves.

I might step in to prevent them making serious mistakes, but I'm just as likely to help them understand when they're making a decision that could have consequences, so that they have greater opportunities to learn from it later.

I tend to be most involved in defining the Sprint Goal. I am particularly interested in the Sprint Goal providing transparency outside of the Scrum Team, but I also use the discussions around the Sprint Goal as a device to expose flaws within the Product or Sprint Backlogs, the product, the team, or its processes.

If needed, I will challenge the team as part of our continuous improvement; particularly when it relates to something the team have previously identified as a problem.

@Daniel Wilhite, I didn't really miss that line. Whenever, it was mentioned that the Scrum Team does something, I tried to think of ways how each role participated in the event.

For example: There is a line that says the Scrum Team crafts the Sprint Goal, but an earlier line also implies that the Product Owner has an initial idea of what the Sprint Goal is, but may later be finalized by the Scrum Team as a whole.

Now, in the above case, I can only think of the Scrum Master's role to ensure that the Sprint Goal is made transparent and is understood by everyone, but does the Scrum Master truly play a role in defining it i.e. participating?

For the other roles some participatory actions are mentioned under the Sprint Planning section.

I kinda resonate on the lines that @Ian Mitchell mentioned, but I wasn't sure and hence thought I'd ask and get that clairty here.

I can only think of the Scrum Master's role to ensure that the Sprint Goal is made transparent and is understood by everyone, but does the Scrum Master truly play a role in defining it i.e. participating?

As a Scrum Master, I frequently help others in the Scrum Team craft the Sprint Goal.   My assistance doesn't come from any product or technical knowledge, but in helping the team ensure that the SG reflects business value being delivered (What, not How), and that it is clear and concise.

One strategy I use to help my teams is to ask them what they would say if the CIO were to stop and ask them what they're working on, sort of an 'elevator pitch'.   Another strategy I use is to advise that all SG statements begin with an action verb reflecting the change being made (i.e. - eliminate, reduce, remove, improve, etc.).

@Steve Vb I appreciate your feedback.  And for the record I completely agree with everything that has been said in this thread.  I gave an example. The truth is that the Scrum Master is a participant in Sprint Planning and due to the unique role the level and manner of the involvement is varied. Scrum Masters do what is needed by the team when the team needs it. It isn't easy to explain and even harder to do.