https://www.taxtmi.com/caselaws?id=435729 Aircraft type rating training supplied under DGCA approval was not treated as education by an educational institution because the training did not itself culminate in a qualification recognised by law. The course completion certificate issued by the applicant was only a prerequisite for the statutory examination and did not carry legal recognition, while the DGCA separately conducted the examination and endorsed the aircraft rating. As the services were not part of a curriculum leading to a legally recognised qualification, entry 66(a) of Notification No. 12/2017-Central Tax (Rate) did not apply. The training services were therefore taxable and 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 Aircraft type rating training supplied under DGCA approval was not treated as education by an educational institution because the training did not itself culminate in a qualification recognised by law. The course completion certificate issued by the applicant was only a prerequisite for the statutory examination and did not carry legal recognition, while the DGCA separately conducted the examination and endorsed the aircraft rating. As the services were not part of a curriculum leading to a legally recognised qualification, entry 66(a) of Notification No. 12/2017-Central Tax (Rate) did not apply. The training services were therefore taxable and liable to GST. Case-Laws GST Mon, 20 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435729