GST on Commercial Pilot License Training Fees

[RAVINDRA SANCHETI]

Hello

One of the client is a company registered as Non Profit Organisation and providing services of Commercial Pilot License Training to students.

Query - Whether the company is liable for GST on Training Fees collected from their students on Training for Commercial Pilot License ? Please give reference of circular or notification if exempt.

AI Summary

Debate on GST Liability for Nonprofit Offering Commercial Pilot Training: Taxable Service or Educational Exemption? A discussion on a forum addresses whether a nonprofit organization providing Commercial Pilot License training is liable for GST on training fees. One participant argues GST applies under HSN 99929, with no exemption available. Another references past service tax exemptions and a Delhi High Court decision, suggesting such training might be exempt under GST as educational services. However, it is countered that prior rulings under service tax do not apply to GST, and the training falls under taxable services. The debate highlights differing interpretations of GST applicability and educational institution definitions.