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

Educational institution exemption for pilot training vs GST classification, with regulatory recognition and input tax implications unresolved.
Whether GST applies to commercial pilot training fees is disputed: one view treats such training as taxable commercial coaching (classified under HSN 999293) and stresses changed GST definitions and supply classifications; the other view treats flight training as exempt when supplied by an educational institution because it forms part of a curriculum leading to a qualification recognised by law (the Commercial Pilot License), citing prior judicial reasoning recognizing regulatory value of course completion certificates. The issue remains unresolved without administrative or judicial clarification.