Pilot Training Services Denied CGST/UPGST Exemption; Not Recognized Under Aircraft Act for Qualification Exams.

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Full Text of the Document

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....Exemption from CGST & UPGST - training services to commercial pilots - the Aircraft Act and the Aircraft rules did not approve the Appellant as an institute for conduct of examination that yields to or results into a qualification, but only to issue course completion certificate which is useful only as one of the enclosure to file the application for the Type Rating Examination conducted by the DGCA. - Benefit of exemption not available - AAAR....