https://www.taxtmi.com/caselaws?id=756735 The AAR, Maharashtra ruled that flying training services provided by an approved flying training institute to trainees are exempt from GST. The applicant qualified as an educational institute under entry no. 66 of Notification No 12/2017-Central Tax (Rate) as it was DGCA-approved with approved curriculum, and completion certificates were recognized under Aircraft Rules. The AAR applied principles from Circular No. 117/36/2019-GST regarding maritime training institutes, finding similar conditions existed for flying training institutes. Since DGCA conducts licensing examinations through approved centers and grants mandatory Commercial Pilot Licenses, the supply of flying training services for approved courses was held exempt from GST. en-us Wed, 31 Jul 2024 00:00:00 +0530 Wed, 07 Aug 2024 22:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756735 The AAR, Maharashtra ruled that flying training services provided by an approved flying training institute to trainees are exempt from GST. The applicant qualified as an educational institute under entry no. 66 of Notification No 12/2017-Central Tax (Rate) as it was DGCA-approved with approved curriculum, and completion certificates were recognized under Aircraft Rules. The AAR applied principles from Circular No. 117/36/2019-GST regarding maritime training institutes, finding similar conditions existed for flying training institutes. Since DGCA conducts licensing examinations through approved centers and grants mandatory Commercial Pilot Licenses, the supply of flying training services for approved courses was held exempt from GST. Case-Laws GST Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756735