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. 12/2017-Central Tax (Rate) dated 28th June 2018. Consequently, the question regarding the applicable GST rate was deemed not applicable due to the exemption status of the services.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. National Flying Training Institute Private Limited, the applicant, seeking an advance ruling in respect of the following questions.
