The Government of Tamil Nadu on January 13, 2024, issued a notification regarding clarifications regarding the applicability of GST on certain services.
The following issues have been clarified: -
• Applicability of GST on the service of affiliation provided by universities to colleges.
• 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 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.
• Whether incidental/ ancillary services such as loading/ unloading, packing, unpacking, transhipment, temporary warehousing, etc., provided with transportation of goods by road are to be treated as part of Goods Transport Agency service, being composite supply, or these services are to be treated as separate independent supplies.
• Regularizing payment of GST on the import of services by an establishment of a foreign airline company from a related person or any of its establishments 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.
• Regularizing payment of GST on certain support services provided by an electricity transmission or distribution utility.
• Regularizing payment of GST on services of film distributors or sub-distributors who act on a principal basis to acquire and distribute films.
[Trade Circular No.2/2025]
