The Government of Rajasthan on October 15, 2024, issued Clarifications regarding the applicability of GST on certain services under section 168.
The clarifications, related to the following issues are being issued through this circular:
•Applicability of GST on the service of affiliation provided by Central and State educational boards or Councils, or other similar bodies, to schools.
•Applicability of GST on the service of affiliation provided by universities to colleges.
•Applicability of GST on the Directorate General of Civil Aviation (DGCA) approved flying training courses conducted by Flying Training Organizations approved by the DGCA.
•Regularizing payment of GST on transport of passengers by helicopter.
•Regularizing payment of GST on import of services by an establishment of a foreign airlines company from a related person or any of its establishment outside India, when made without consideration.
•Applicability of GST on Preferential Location Charges (PLC) collected along with consideration for sale/ transfer of residential / commercial properties.
[Circular No. 25/2024]
