https://www.taxtmi.com/caselaws?id=779877 The HC held that DGCA-approved flight training courses requiring a completion certificate fall within Serial No. 66 of Notification No. 12/2017 and are exempt from GST following the Department of Revenue circular dated 11.10.2024. The HC set aside the orders dated 02.12.2022 (respondent no.3) and 31.05.2023 (respondent no.2) and remitted the matter to respondent no.3 (Authority for Advance Ruling, GST, U.P.) to reconsider the petitioner's application of 01.09.2022 in light of the 11.10.2024 circular within three months of production of the certified copy. Petition allowed in part. en-us Thu, 09 Oct 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779877 The HC held that DGCA-approved flight training courses requiring a completion certificate fall within Serial No. 66 of Notification No. 12/2017 and are exempt from GST following the Department of Revenue circular dated 11.10.2024. The HC set aside the orders dated 02.12.2022 (respondent no.3) and 31.05.2023 (respondent no.2) and remitted the matter to respondent no.3 (Authority for Advance Ruling, GST, U.P.) to reconsider the petitioner's application of 01.09.2022 in light of the 11.10.2024 circular within three months of production of the certified copy. Petition allowed in part. Case-Laws GST Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779877