https://www.taxtmi.com/circulars?id=71202 University affiliation services to constituent colleges are taxable at 18% because they concern institutional eligibility oversight rather than admission or examination services. School affiliation services are taxable, subject to exemption for services supplied to government schools from 10 October 2024, while prior-period payment is regularised on an as is where is basis. DGCA-approved flying training courses meeting prescribed approval and completion-certificate requirements are exempt. Ancillary services supplied by a Goods Transport Agency during road transport are composite supplies of goods transport despite separate invoicing, unless not supplied in the course of transportation. en-us Mon, 13 Jan 2025 00:00:00 +0530 Tue, 08 Sep 2026 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71202 University affiliation services to constituent colleges are taxable at 18% because they concern institutional eligibility oversight rather than admission or examination services. School affiliation services are taxable, subject to exemption for services supplied to government schools from 10 October 2024, while prior-period payment is regularised on an as is where is basis. DGCA-approved flying training courses meeting prescribed approval and completion-certificate requirements are exempt. Ancillary services supplied by a Goods Transport Agency during road transport are composite supplies of goods transport despite separate invoicing, unless not supplied in the course of transportation. Circulars GST - States Mon, 13 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71202