CAE Flight Training (India) Private Limited ., In re

Date: March 20, 2023

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Kiran Reddy, Ravi Prasad
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Subject Matter

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…

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…

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