https://www.taxtmi.com/circulars?id=67998 Affiliation services by universities to colleges are taxable at 18%; affiliation by boards to schools is taxable but exempt for government schools, with GST liabilities for affiliations to all schools regularized on an 'as is where is' basis for the specified prior period. DGCA approved flying training courses with mandated completion certificates are exempt as educational services. Helicopter passenger seat share transport is subject to a lower notified rate and regularized for the prior period while charter operations remain taxable. Ancillary services provided by GTAs in the course of road transport constitute a composite supply of transport of goods. en-us Mon, 16 Dec 2024 00:00:00 +0530 Mon, 23 Dec 2024 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67998 Affiliation services by universities to colleges are taxable at 18%; affiliation by boards to schools is taxable but exempt for government schools, with GST liabilities for affiliations to all schools regularized on an 'as is where is' basis for the specified prior period. DGCA approved flying training courses with mandated completion certificates are exempt as educational services. Helicopter passenger seat share transport is subject to a lower notified rate and regularized for the prior period while charter operations remain taxable. Ancillary services provided by GTAs in the course of road transport constitute a composite supply of transport of goods. Circulars GST - States Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67998