https://www.taxtmi.com/caselaws?id=435729 The AAR Karnataka ruled that aircraft type rating training services provided to commercial pilots do not qualify for GST exemption under entry 66(a) of Notification 12/2017. The Authority held that while the applicant institute was DGCA-approved to conduct training and issue course completion certificates, these certificates do not constitute qualifications recognized by law. The actual type rating qualification is granted by DGCA after separate examination by approved examiners. Since the training does not directly result in a legally recognized qualification, the applicant cannot be considered an educational institution for GST exemption purposes, making the services liable to GST. en-us Mon, 20 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435729 The AAR Karnataka ruled that aircraft type rating training services provided to commercial pilots do not qualify for GST exemption under entry 66(a) of Notification 12/2017. The Authority held that while the applicant institute was DGCA-approved to conduct training and issue course completion certificates, these certificates do not constitute qualifications recognized by law. The actual type rating qualification is granted by DGCA after separate examination by approved examiners. Since the training does not directly result in a legally recognized qualification, the applicant cannot be considered an educational institution for GST exemption purposes, making the services liable to GST. Case-Laws GST Mon, 20 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435729