GST Exemption on Flying Training Services by NFTI: AAR Maharashtra Ruling

In re National Flying Training Institute Private Limited (GST AAR Maharashtra) In the case of National Flying Training Institute Private Limited, the GST Authority for Advance Rulings (AAR) Maharashtra addressed the taxability of flying training services provided to trainees. The applicant sought clarity on whether these services would be taxable or exempt under GST law. The AAR concluded that the supply of flying training services for completing an approved course for a Commercial Pilot License (Aeroplanes) is exempt from GST. This exemption is provided under Entry No. 66 of Notification No....