GST on education & training to commercial pilots as per DGCA curriculum 

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 c...