https://www.taxtmi.com/circulars?id=69347 Clarifies GST treatment for specified services: affiliation services by universities to colleges are taxable; affiliation by boards to schools is taxable except for government schools, with historic liabilities regularised; DGCA approved flying training courses with mandated completion certificates are exempt; helicopter passenger seat share transport is subject to a reduced rate while charter remains taxable; preferential location charges form part of composite construction supply; GTA ancillary services in the course of road transport are part of composite supply unless separately provided and invoiced; import of certain airline-related services without consideration is exempt and historic liabilities for several categories are regularised on an "as is where is" basis. en-us Tue, 29 Oct 2024 00:00:00 +0530 Wed, 11 Mar 2026 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69347 Clarifies GST treatment for specified services: affiliation services by universities to colleges are taxable; affiliation by boards to schools is taxable except for government schools, with historic liabilities regularised; DGCA approved flying training courses with mandated completion certificates are exempt; helicopter passenger seat share transport is subject to a reduced rate while charter remains taxable; preferential location charges form part of composite construction supply; GTA ancillary services in the course of road transport are part of composite supply unless separately provided and invoiced; import of certain airline-related services without consideration is exempt and historic liabilities for several categories are regularised on an "as is where is" basis. Circulars GST - States Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69347