Supply Of The Aircraft Type Rating Training Is Exigible To GST: AAR

The Karnataka Authority for Advance Ruling has held that the supply of aircraft-type rating training is eligible for GST.The two-member bench of M.P. Ravi Prasad and Kiran T. Reddy has observed that the supply of aircraft type rating training services to commercial pilots, in accordance with the training curriculum approved by the Directorate General of Civil Aviation for obtaining. Ravi Prasad and Kiran T. Reddy has observed that the supply of 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 licenses, does not result in a qualification as the applicant imparts training and issues only a course completion certificate, and thus the impugned services are not covered under SI No. The applicant, CAE, is a Directorate General of Civil Aviation -approved training organization engaged in the business of providing type rating training on simulators for various fleets of aircraft to trainees aspiring to obtain licenses and ratings from the DGCA. The applicant sought an advance ruling on the issue of whether the supply of 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 licenses would be exempt from the levy of Central Goods and Service Tax and Karnataka Goods and Service Tax.