GST on affiliation and ancillary services clarified, with exemptions and historic regularisation for specified education, transport and utility services. Clarifies GST treatment for specified services: affiliation services by universities to colleges are taxable; affiliation by boards to schools is taxable except for government schools, with historic liabilities regularised; DGCA approved flying training courses with mandated completion certificates are exempt; helicopter passenger seat share transport is subject to a reduced rate while charter remains taxable; preferential location charges form part of composite construction supply; GTA ancillary services in the course of road transport are part of composite supply unless separately provided and invoiced; import of certain airline-related services without consideration is exempt and historic liabilities for several categories are regularised on an 'as is where is' basis.
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Provisions expressly mentioned in the judgment/order text.
GST on affiliation and ancillary services clarified, with exemptions and historic regularisation for specified education, transport and utility services.
Clarifies GST treatment for specified services: affiliation services by universities to colleges are taxable; affiliation by boards to schools is taxable except for government schools, with historic liabilities regularised; DGCA approved flying training courses with mandated completion certificates are exempt; helicopter passenger seat share transport is subject to a reduced rate while charter remains taxable; preferential location charges form part of composite construction supply; GTA ancillary services in the course of road transport are part of composite supply unless separately provided and invoiced; import of certain airline-related services without consideration is exempt and historic liabilities for several categories are regularised on an "as is where is" basis.
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