GST clarification on affiliation, composite supply, exemptions, and past liability regularisation across multiple service categories. Clarification is issued on the GST treatment of multiple services, including affiliation services, DGCA-approved flying training courses, helicopter passenger transport, goods transport agency ancillary services, import of services by foreign airline establishments, preferential location charges, electricity utility support services, and film distribution transactions. The circular distinguishes exempt supplies from taxable supplies, treats certain ancillary services as part of composite supply, and regularises GST liability on an as is where is basis for specified past periods.