Circular no. 234/28/2024-GST dated 11.10.2024

Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 234/28/2024-GST dated 11.10.2024 giving clarifications regarding applicability of GST on certain services.

Based on the recommendations of the GST Council in its 54th meeting held on 9th September 2024, at New Delhi, in exercise of the powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017, clarifications on the following issues are being issued through this Circular as under:

1. Applicability of GST on the service of affiliation provided by universities to colleges
2. Applicability of GST on the service of affiliation provided by Central and State educational boards or Councils, or other similar bodies, to schools
3. Applicability of GST on the Directorate General of Civil Aviation (DGCA) approved flying training courses conducted by Flying Training Organizations approved by the DGCA
4. Regularizing payment of GST on transport of passengers by helicopter
5. Whether incidental/ ancillary services such as loading/ unloading, packing, unpacking, transshipment, temporary warehousing etc., provided in relation to transportation of goods by road is to be treated as part of Goods Transport Agency service, being composite supply, or these services are to be treated as separate independent supplies
6. 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
7. Applicability of GST on Preferential Location Charges (PLC) collected along with consideration for sale/ transfer of residential / commercial properties
8. Regularizing payment of GST on certain support services provided by an electricity transmission or distribution utility
9. Regularizing payment of GST on services of film distributors or sub-distributors who act on a principal basis to acquire and distribute films

Refer circular for detail –