https://www.taxtmi.com/circulars?id=69179 Clarifies GST applicability and regularises past liabilities across sectors: affiliation services by universities/boards to colleges/schools (taxable at 18%; exemption for government schools from 10.10.2024; past liability regularised for specified periods), DGCA approved flying training exempt as educational services, helicopter seat share transport taxed at 5% (charter at 18%) with regularisation, GTA ancillary services treated as composite supply when provided in course of transport, exemption and regularisation for specified imports by foreign airlines, PLC treated as part of construction composite supply, exemption and regularisation for electricity utility ancillary services, and regularisation for film distribution theatrical rights. en-us Fri, 25 Oct 2024 00:00:00 +0530 Wed, 11 Feb 2026 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69179 Clarifies GST applicability and regularises past liabilities across sectors: affiliation services by universities/boards to colleges/schools (taxable at 18%; exemption for government schools from 10.10.2024; past liability regularised for specified periods), DGCA approved flying training exempt as educational services, helicopter seat share transport taxed at 5% (charter at 18%) with regularisation, GTA ancillary services treated as composite supply when provided in course of transport, exemption and regularisation for specified imports by foreign airlines, PLC treated as part of construction composite supply, exemption and regularisation for electricity utility ancillary services, and regularisation for film distribution theatrical rights. Circulars GST - States Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69179