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GST - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Exemption from GST - supply of the aircraft type rating training ...


Aircraft Type Rating Training for Commercial Pilots Subject to GST, Not Considered Statutory Service by DGCA.

March 25, 2023

Case Laws     GST     AAR

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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