<p><span>In October 2024, the Ministry of Finance, Government of India, issued Circular No. 234/28/2024-GST. This circular provides clarifications regarding the applicability of GST on several services, based on the recommendations from the GST Council's 54th meeting held on 9th September 2024.</span></p><p><span><strong>Key Highlights:</strong></span></p><ol start="1"><li><span><strong>Affiliation Services:</strong> GST at the rate of 18% is applicable on affiliation services provided by universities to colleges and by educational boards or councils to schools. However, affiliation services provided to government schools are exempt from GST.</span></li><li><span><strong>Flying Training Courses:</strong> Approved flying training courses conducted by DGCA-approved Flying Training Organizations (FTOs) are exempt from GST as they are part of an approved curriculum.</span></li><li><span><strong>Passenger Transportation by Helicopter:</strong> Transportation of passengers by helicopter on a seat-share basis is regularized with a 5% GST rate, while charter operations continue to attract GST at 18%.</span></li><li><span><strong>Goods Transport Agency (GTA) Services:</strong> Ancillary services such as loading, packing, and warehousing provided by GTAs in the course of transportation are treated as composite supplies and not separate services.</span></li><li><span><strong>Import of Services by Foreign Airlines:</strong> Import of services by an establishment of a foreign airlines company from a related person or establishment outside India without consideration is exempt from GST.</span></li><li><span><strong>Preferential Location Charges (PLC):</strong> PLC collected for sale/transfer of residential or commercial properties before the issuance of a completion certificate attracts the same GST rate as construction services.</span></li><li><span><strong>Support Services by Electricity Utilities:</strong> Incidental services provided by electricity transmission or distribution utilities, such as meter testing and issuing duplicate bills, are exempt from GST.</span> <a href="https://cms.plasament.com/storage/cir-cgst-234-2024.pdf">cir-cgst-234-2024</a><br> </li></ol>