https://www.taxtmi.com/caselaws?id=439654 The UP AAR ruled that training services provided to commercial pilots for aircraft type rating extensions do not qualify for GST exemption under notification provisions. The applicant conducted simulator training per DGCA-approved curriculum but did not issue licenses, degrees, or diplomas - only course completion certificates. The AAR held that since the applicant merely prepares trainees for DGCA examinations without providing statutory qualifications, and employment eligibility depends on DGCA license endorsement rather than course completion, the services cannot be considered education under a curriculum for legally recognized qualifications, thus remaining taxable under CGST and UPGST. en-us Fri, 02 Dec 2022 00:00:00 +0530 Thu, 17 Apr 2025 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439654 The UP AAR ruled that training services provided to commercial pilots for aircraft type rating extensions do not qualify for GST exemption under notification provisions. The applicant conducted simulator training per DGCA-approved curriculum but did not issue licenses, degrees, or diplomas - only course completion certificates. The AAR held that since the applicant merely prepares trainees for DGCA examinations without providing statutory qualifications, and employment eligibility depends on DGCA license endorsement rather than course completion, the services cannot be considered education under a curriculum for legally recognized qualifications, thus remaining taxable under CGST and UPGST. Case-Laws GST Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439654