University Affiliation Services Taxable at 18% GST; Flying Courses Exempt; Helicopter Transport Taxed at 5% or 18% Based on Service.

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....The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to schools, except government schools, are taxable; GST liability is regularized from 1.7.2017 to 17.6.2021. DGCA-approved flying training courses by approved FTOs are exempt under education services. Transport of passengers by helicopter on seat share basis attracts 5% GST; GST liability regularized from 1.7.2017 to 9.10.2024, while charter operations attract 18% GST. Ancillary services by GTAs are part of composite transport supply. Import of services by foreign airlines from related parties without consideration is exempt; GST liability regularized from 1.7.2017 to 9.10.2024. Pre.........