- CBIC issued a circular on GST applicability for specific services
- University affiliation services to colleges have a GST rate of 18%
- Educational board affiliation services to schools also have a GST rate of 18% except for government schools which are exempt
- DGCA approved flying training courses by FTOs are GST exempt
- Seat-share helicopter services are taxed at 5% GST while charter services are at 18%
- Ancillary services by GTAs are included in the composite supply of goods transport and are taxable
- Import of services by foreign airlines from related persons without consideration is GST exempt
- PLCs related to construction services are part of the composite supply and taxed at the main supply rate
- Certain ancillary services by electricity utilities are GST exempt
- GST liabilities for transactions between film distributors and exhibitors have been clarified and regularized
Source: irisgst.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
