https://www.taxtmi.com/circulars?id=70600 GST is clarified for affiliation, aviation training, helicopter transport, GTA ancillary services, foreign airline imports, preferential location charges, electricity utility support services and film distribution rights. GTA loading, unloading, packing, transshipment and temporary warehousing supplied in the course of road transport are composite transport supplies despite separate invoice entries. Preferential location charges collected with pre-completion construction consideration form part of the composite construction supply. Specified electricity utility support services and gratuitous foreign airline service imports receive exemption from 10 October 2024, with designated past liabilities regularized on an 'as is where is' basis. en-us Tue, 15 Oct 2024 00:00:00 +0530 Fri, 31 Jul 2026 16:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70600 GST is clarified for affiliation, aviation training, helicopter transport, GTA ancillary services, foreign airline imports, preferential location charges, electricity utility support services and film distribution rights. GTA loading, unloading, packing, transshipment and temporary warehousing supplied in the course of road transport are composite transport supplies despite separate invoice entries. Preferential location charges collected with pre-completion construction consideration form part of the composite construction supply. Specified electricity utility support services and gratuitous foreign airline service imports receive exemption from 10 October 2024, with designated past liabilities regularized on an 'as is where is' basis. Circulars GST - States Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70600