Approved Flying Training Courses Mandated by DGCA for Completion Certificates Exempt from GST: CBIC

The Central Board of Indirect Taxes and Customs (CBIC) clarified that approved flying training courses mandated by the Directorate General of Civil Aviation (DGCA) for completion certificates are exempt from GST. This clarification addresses the ambiguity regarding the GST applicability on such courses. The CBIC emphasized that flying training courses approved by the DGCA, which are essential for obtaining completion certificates, are exempt from GST. This decision aims to provide clarity to aviation training institutes and ensure consistent application of GST laws in the aviation sector.