https://www.taxtmi.com/caselaws?id=441990 Aircraft type rating training for commercial pilots was treated as a commercial educational service, but it did not qualify for GST exemption under entry 66(a) because it was not part of a curriculum leading to a qualification recognised by law. The course completion certificate was only a prerequisite for appearing in the DGCA examination and did not itself confer a statutory licence or legal entitlement to fly. Since the legal rating and licence arise only after the prescribed statutory requirements and DGCA examination are completed, the exemption was unavailable. en-us Wed, 31 May 2023 00:00:00 +0530 Fri, 18 Apr 2025 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441990 Aircraft type rating training for commercial pilots was treated as a commercial educational service, but it did not qualify for GST exemption under entry 66(a) because it was not part of a curriculum leading to a qualification recognised by law. The course completion certificate was only a prerequisite for appearing in the DGCA examination and did not itself confer a statutory licence or legal entitlement to fly. Since the legal rating and licence arise only after the prescribed statutory requirements and DGCA examination are completed, the exemption was unavailable. Case-Laws GST Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441990