GST Circular No 234/2024
Circular No. 234/28/2024-GST – Clarifications Regarding Applicability of GST on Certain Services. The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular clarifying the applicability of GST on certain services.
Key Clarifications:
Affiliation Services: Affiliation services provided by universities to colleges are taxable at 18% GST. Affiliation services provided by educational boards or councils to schools are taxable at 18%, except for government schools, which are exempt.
Flying Training Services:
DGCA-approved flying training courses conducted by FTOs are exempt from GST.
Helicopter Services:
Seat-share helicopter services are taxable at 5% GST. Charter helicopter services continue to be taxed at 18%.
GTA Services:
Ancillary services like loading, unloading, packing, etc., provided by GTAs are part of the composite supply of goods transport agency services.
Import of Services by Foreign Airlines:
Import of services by foreign airlines from related persons without consideration is exempt.
Preferential Location Charges (PLC):
PLCs charged along with the consideration for construction services are part of the composite supply and are taxable at the same rate as the main supply.
Ancillary Services by Electricity Transmission and Distribution Utilities:
Certain ancillary services provided by electricity utilities are exempt from GST.
Film Distribution Services:
The GST liability on transactions between film distributors and exhibitors has been clarified and regularized.
