https://www.taxtmi.com/highlights?id=82247 This circular clarifies various GST-related issues based on recommendations of the 54th GST Council meeting. Key points are: GST at 18% applicable on affiliation services by universities to colleges; affiliation services to schools by educational boards/councils taxable except for government schools which are exempt; DGCA-approved flying training courses by approved Flying Training Organizations exempt; 5% GST on transport of passengers by helicopter on seat share basis regularized retrospectively; 18% GST on helicopter charter services clarified; incidental services like loading/unloading by Goods Transport Agencies part of composite transport supply; import of services without consideration by foreign airlines from related entities exempt..... en-us Tue, 15 Oct 2024 17:08:37 +0530 Tue, 15 Oct 2024 17:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82247 This circular clarifies various GST-related issues based on recommendations of the 54th GST Council meeting. Key points are: GST at 18% applicable on affiliation services by universities to colleges; affiliation services to schools by educational boards/councils taxable except for government schools which are exempt; DGCA-approved flying training courses by approved Flying Training Organizations exempt; 5% GST on transport of passengers by helicopter on seat share basis regularized retrospectively; 18% GST on helicopter charter services clarified; incidental services like loading/unloading by Goods Transport Agencies part of composite transport supply; import of services without consideration by foreign airlines from related entities exempt..... Highlights GST Tue, 15 Oct 2024 17:08:37 +0530 https://www.taxtmi.com/highlights?id=82247