<\/span><\/h2>\nGST Dept issue circular provides clarifications on several GST-related issues, based on the GST Council’s recommendations during its 54th meeting on 9th September 2024. \u00a0CBIC <\/span>Clarifications (CBIC\u00a0 <\/span>Circular No. 234\/28\/2024-GST\u00a0 No. CBIC-190354\/149\/2024-TO(TRU-II)-CBEC)\u00a0 on the following issues are being issued via Key points of Circular as under:<\/p>\n\n- \n
<\/span>Affiliation Services by Universities and Educational Boards:<\/strong><\/span><\/span><\/h3>\n\n- Universities to Colleges: Affiliation services are taxable at 18%, not covered under GST exemptions for educational institutions (Notification No. 12\/2017).<\/li>\n
- Educational Boards to Schools: Affiliation services are taxable, with exemptions provided to government schools from 10th October 2024 (Notification No. 08\/2024-Central Tax). GST for past periods (01.07.2017 to 17.06.2021) has been regularized.<\/li>\n<\/ul>\n<\/li>\n
- \n
<\/span>Flying Training Courses by DGCA-approved Organizations: <\/span><\/span><\/h3>\n<\/li>\n<\/ul>\nGST exemption applies to DGCA-approved flying courses as they qualify as “educational services” under Notification No. 12\/2017.<\/p>\n
\n- \n
<\/span>Passenger Transport via Helicopter: <\/strong><\/span><\/span><\/h3>\n<\/li>\n<\/ul>\nGST on seat-sharing helicopter rides is set at 5% effective from 10th October 2024 (Notification No. 07\/2024-Central Tax). Charter operations, however, remain taxable at 18%.<\/p>\n
\n- \n
<\/span>Goods Transport Agency (GTA) Services: <\/span><\/span><\/h3>\n<\/li>\n<\/ul>\nIncidental services (e.g., loading, warehousing) provided in course of transportation are treated as composite supply. Separately invoiced services outside transportation context are not part of GTA.<\/p>\n
\n- \n
<\/span>Import of Services by Foreign Airlines: <\/span><\/span><\/h3>\n<\/li>\n<\/ul>\nExempted from GST if provided without consideration from foreign establishments related to the airlines. Past liabilities are regularized for 01.07.2017 to 09.10.2024.<\/p>\n
\n- \n
<\/span>Preferential Location Charges :\u00a0<\/span><\/span><\/h3>\n<\/li>\n<\/ul>\nPLC charges associated with property transactions are treated as part of construction services and attract the same GST rate before completion certification.<\/p>\n
\n- \n
<\/span>Support Services by Electricity Utilities: <\/span><\/span><\/h3>\n<\/li>\n<\/ul>\nExempt from GST when incidental to electricity supply (e.g., meter testing, bill issuance) effective from 10th October 2024 (Notification No. 08\/2024-Central Tax). Past liabilities regularized from 01.07.2017 to 09.10.2024. The GST Council’s recent recommendation provides clarity on the treatment of services related to electricity transmission and distribution utilities.<\/p>\n
\n- GST Exemption on Incidental Services: <\/strong><\/span><\/li>\n<\/ul>\n
In the 54th GST Council meeting on September 9, 2024, it was recommended that certain services provided by electricity transmission and distribution utilities should be exempt from GST. These services include:<\/p>\n
\n- \n
\n- \n
\n- Renting metering equipment<\/li>\n
- Testing meters, transformers, capacitors, etc.<\/li>\n
- Releasing electricity connections<\/li>\n
- Shifting meters or service lines<\/li>\n
- Issuing duplicate bills<\/li>\n<\/ul>\n<\/li>\n
- These services, considered incidental or ancillary to the main supply of electricity transmission and distribution, will be exempt from GST, effective from October 10, 2024, as per Notification No. 08\/2024-Central Tax (Rate) dated October 8, 2024.<\/li>\n<\/ul>\n<\/li>\n
- \n
<\/span>Classification & Rates Prior to October 1, 2021<\/strong>:<\/span><\/span><\/h3>\n
![\"GST](\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account-.jpg\")
<\/p>\n