Case LawKAR ADRG 13/2023
CAE Flight Training (India) Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- March 20, 2023
- Type:
- Advance Ruling
- Members:
- Kiran Reddy, Ravi Prasad
Subject
Supply of the aircraft type rating training services to commercial pilots is not exempt from GST
Exemption
Summary
The supply of the aircraft type rating training services to commercial pilots, in accordance with the training curriculum approved by the Directorate General of Civil Aviation for obtaining the extension of aircraft type ratings on their existing lic…
Judgement
M/s. CAE Flight Training (India) Private Limited (herein after referred to as ‘Applicant’/’CAE’), Sy. No. 26 86 27, IVC Road, Bandaramanahalli Village, Uganawadi Post, Devanahalli Taluk, Bangalore – 562110, Karnataka., having GSTIN 29AADCC1248A1Z5, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 an…