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Aircraft Type Rating Training for Commercial Pilots Subject to GST, Not Considered Statutory Service by DGCA.
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....Exemption from GST - supply of the aircraft type rating training services to commercial pilots in accordance with the training curriculum - The fact that such a certificate may be taken into account by the DGCA approved examiner for the purpose of evaluating the experience and content of training will not make it statutory in character. - the said services are exigible to GST. - AAR....
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