Case Law Details
In re CAE Simulation Training Private Limited (GST AAR Uttar Pradesh)
The ruling addresses the question of whether the supply of education and training services to commercial pilots, in accordance with the approved training curriculum by the Directorate General of Civil Aviation, falls under the exemption provided by specific notifications.
The applicant seeks a ruling on the applicability of certain notifications and the liability to pay tax on their education and training services. The AAR finds that the issue raised falls under Section 97(2) of the CGST Act and admits the application for consideration.
The AAR scrutinizes the notifications in question, specifically Sl. No. 66 (a) of Notification No. 12/2017-Central Tax (Rate) and Sl. No. 66 (a) of Notification No. A.NI.-2-843/XI-9(47)/ 17- U.P. Act-1-2017-Order- (10) -2017. The relevant excerpts from these notifications are analyzed to determine the scope of exemption for educational services.
The ruling highlights that the applicant’s training courses do not result in the provision of a recognized qualification as defined by the University Grants Commission Act 1956. The extension of aircraft type ratings on pilots’ licenses is considered skill enhancement rather than a new qualification or degree.
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