TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 673
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....ning Private Limited is a joint venture between CAE Middle East Holding Ltd. and InterGlobe Enterprises Pvt. Ltd. It is a DGCA (Director General Civil Aviation) Approved Training Organisation (ATO) engaged in the business of providing training to commercial pilots comprising of ground school and training of aircraft simulators installed at its training facility for extension of Aircraft Training Ratings (ATRs) on the existing commercial pilot license of such training pilots as per the syllabus/course approved by DGCA. It is registered in the State of U.P. with Goods and Service Tax Department. 3. DGCA comes under Ministry of Civil Aviation, Government of India and it is a regulatory body in field of civil aviation. Regulations for civil ....
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....on under UPGST is also similarly worded. A circular was issued on 01.01.2019 being Circular 85/04/2019-GST clarifying that all services provided by an educational institution to its students, faculty and staff are exempted under notification dated 28.06.2017 being Notification No. 12 of 2017. 6. Petitioner made an application for advance ruling on 01.09.2022 under Section 97 of CGST Act, 2017 read with UPGST Act, 2017 before the authority for advance ruling and sought advance ruling on the following question:- "Whether the supply of education and training services to commercial pilots in accordance with the training curriculum approved by the Directorate General of Civil Aviation for obtaining the extension of Aircraft Type Rati....
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....rt rendered in case of Manappuram Finance Ltd. vs. Assistant Commissioner of C.T. & Ex., Thrissur, 2023 (69) G.S.T.L. 141. 10. According to petitioner counsel, the word "qualification" occurring at Serial No. 66(a) of notification no. 12, according to dictionary meaning, means "act of qualifying, or condition of being qualified". Further, according to him, qualification also denotes the act of modifying or changing the strength of some idea. The word 'qualification' could not be confined to the degree being awarded by an Institution after education is imparted. 11. Lastly, he has placed reliance upon clarifactory circular issued by Ministry of Finance, Government of India, Department of Revenue on 11.10.2024 which clarifies as....
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.... DGCA before the students are enrolled to acquire flying experience. The said rules further state that flying experience required for the issue of private pilot and commercial pilot licenses shall be acquired at the Flying Training Organization (FTO) approved/recognized by the DGCA. The Civil Aviation Requirements (CAR) issued under the said rules also provide for a completion certificate to be issued by an approved FTO to each student who completes its approved course of training. 4.4 It is evident from the above that the DGCA not only approves FTOs but also flying training courses and mandates the requirement of course completion certificates to be issued to successful candidates in terms of the Aircraft Act, 1934 and the rules p....
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....ing training to commercial pilots for extension of Aircraft Training Ratings is entitled to the exemption as provided under Circular 66(a) of the notification dated 28.06.2017 being Notification No. 12/2017-Central Tax. 17. The Authority for Advance Ruling had denied the benefit on the ground that petitioner is not covered under definition of 'educational institution' as given in notification no. 12 of 2017 at Serial No. 66(a). After the issuance of clarification by Ministry of Finance, Department of Revenue on 11.10.2024, the approved flight training courses conducted by FTOs approved by DGCA, wherein DGCA mandates the requirement of a completion certificate are covered under Serial No. 66 of Notification No. 12 of 2017 and are ....