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of <h1>GST Clarifications After 54th Council Meeting: Tax Rates on Education, Transport, and Utility Services Explained.</h1> The circular clarifies the applicability of GST on various services following the 54th GST Council meeting. Affiliation services by universities to colleges and by educational boards to schools are taxable at 18%, with exemptions for government schools. DGCA-approved flying training courses are exempt. Passenger transport by helicopter on a seat-share basis is taxed at 5%, while charter operations remain at 18%. Ancillary services by Goods Transport Agencies are part of composite supply unless separately invoiced. Import of services by foreign airlines without consideration is exempted. Preferential Location Charges are taxed with construction services. Certain utility support services and film distribution services have regularized GST payments for specified periods.
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