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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Clarifications: University Affiliation Taxable, Helicopter Transport at 5%, Flying Training Exempt, Film Distribution Regularized.</h1> The Trade Circular clarifies the applicability of GST on various services following recommendations from 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 in goods transport are treated as composite supplies. Import of services by foreign airlines from related entities without consideration is exempt. Preferential Location Charges in construction are taxed as part of the main service. Support services by electricity utilities are exempt, and GST on film distribution services is regularized.
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