CAE Simulation Training Private Limited ., In re
Date: May 30, 2023
Subject Matter
Supply of education and training services to commercial pilots, in accordance with the approved training curriculum attracts GST. AAR ruling upheld.
Summary
The appeal pertains to an appellant who provides type rating training on simulators. The Appellant argues that their services fall under the definition of "Services" in the GST Act and should be exempt under Entry No.66(a) of Notification N…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING,UTTAR PRADESH (Proceedings under Section 101 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017) The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 ( here-in-after referred to as…