Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
The case involves the taxability of supply of flying training services by an Approved Flying Training Institute. The institute fulfills conditions as an Educational institute under GST regime. The Curriculum and training program are approved by the Director General of Civil Aviation (DGCA). The institute issues Course completion Certificates recognized by relevant regulations. The institute falls under Entry No. 66 of Notification No. 12/2017-Central Tax (Rate). The Circular No. 117/36/2019-GST confirms that principles for Maritime Training Institutes apply to Flying Training Institutes approved by DGCA. The supply of Flying Training Services for Commercial Pilot License is exempted from GST. The rate of GST applicable is deemed irrelevant. The Advance Ruling Authority (AAR) provided the ruling.
The case involves the taxability of supply of flying training services by an Approved Flying Training Institute. The institute fulfills conditions as an Educational institute under GST regime. The Curriculum and training program are approved by the Director General of Civil Aviation (DGCA). The institute issues Course completion Certificates recognized by relevant regulations. The institute falls under Entry No. 66 of Notification No. 12/2017-Central Tax (Rate). The Circular No. 117/36/2019-GST confirms that principles for Maritime Training Institutes apply to Flying Training Institutes approved by DGCA. The supply of Flying Training Services for Commercial Pilot License is exempted from GST. The rate of GST applicable is deemed irrelevant. The Advance Ruling Authority (AAR) provided the ruling.
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