https://www.taxtmi.com/circulars?id=67912 Affiliation services by universities to colleges are taxable and do not fall under the educational exemption; affiliation services by Central/State boards to schools are taxable except when supplied to government schools, with historical GST liability regularized on an "as is where is" basis. DGCA approved flying training courses with mandated completion certificates are exempt under the educational notification. Ancillary services by Goods Transport Agencies performed in the course of road transport constitute a composite supply of transport of goods unless supplied separately. Various other categories (helicopter seat share transport, import of services by foreign airlines without consideration, preferential location charges, electricity utility ancillary services, film distribution rights) are clarified or regularized as specified by the Council. en-us Fri, 01 Nov 2024 00:00:00 +0530 Thu, 14 Nov 2024 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67912 Affiliation services by universities to colleges are taxable and do not fall under the educational exemption; affiliation services by Central/State boards to schools are taxable except when supplied to government schools, with historical GST liability regularized on an "as is where is" basis. DGCA approved flying training courses with mandated completion certificates are exempt under the educational notification. Ancillary services by Goods Transport Agencies performed in the course of road transport constitute a composite supply of transport of goods unless supplied separately. Various other categories (helicopter seat share transport, import of services by foreign airlines without consideration, preferential location charges, electricity utility ancillary services, film distribution rights) are clarified or regularized as specified by the Council. Circulars GST - States Fri, 01 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67912