2025-VIL-1062-ALH
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SGST High Court Cases

GST – Exemption to Pilot Training Institute, Educational Institution – Petitioner is a DGCA-approved training organization engaged in providing training to commercial pilots, including ground school and aircraft simulator training, for extension of Aircraft Training Ratings (ATRs) on their existing commercial pilot licenses - Petitioner sought an Advance Ruling on whether the supply of such education and training services would be covered under the GST exemption for educational institutions under Notification No. 12/2017 – The AAR and AAAR ruled that the petitioner’s education and training services do not qualify for exemption from GST - Whether the supply of education and training services by the petitioner for extension of ATRs on commercial pilot licenses would be covered under the GST exemption for educational institutions under Notification No. 12/2017 - HELD – The Authority for Advance Ruling had denied the benefit on the ground that petitioner is not covered under definition of 'educational institution' as given in notification no. 12/2017-CT(R) at Serial No. 66(a) - The CBIC Circular dated 11.10.2024 clarified that the DGCA-approved flying training courses conducted by DGCA-approved Flying Training Organizations, wherein the DGCA mandates the requirement of a completion certificate, are covered under the GST exemption for educational institutions under Notification No. 12/2017 – The impugned orders are set aside and the matter is remitted back to Advance Ruling Authority to reconsider the petitioner's application in light of the clarificatory circular – The writ petition stands partly allowed
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