https://www.taxtmi.com/article/detailed?id=13038 CBIC circulars clarify GST treatment and past-period regularisation: affiliation services by universities and educational boards are taxable though government-owned school affiliation is exempt and regularised as is where is; DGCA-approved flying training courses with mandatory completion certificates are exempt; helicopter passenger transport is differentiated by seat-share and charter operations with seat-share liabilities regularised as is where is. Ancillary services of Goods Transport Agencies supplied during transportation form a composite supply; otherwise they are independent supplies. Import of services by foreign airlines from related persons without consideration is exempt and regularised as is where is. Preferential location charges and electricity utility support services are treated as ancillary to main supplies and regularised accordingly. en-us Mon, 21 Oct 2024 10:20:42 +0530 Mon, 21 Oct 2024 10:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13038 CBIC circulars clarify GST treatment and past-period regularisation: affiliation services by universities and educational boards are taxable though government-owned school affiliation is exempt and regularised as is where is; DGCA-approved flying training courses with mandatory completion certificates are exempt; helicopter passenger transport is differentiated by seat-share and charter operations with seat-share liabilities regularised as is where is. Ancillary services of Goods Transport Agencies supplied during transportation form a composite supply; otherwise they are independent supplies. Import of services by foreign airlines from related persons without consideration is exempt and regularised as is where is. Preferential location charges and electricity utility support services are treated as ancillary to main supplies and regularised accordingly. Articles Goods and Services Tax - GST Mon, 21 Oct 2024 10:20:42 +0530 https://www.taxtmi.com/article/detailed?id=13038