M/s.CAE Flight Training (India) Private Limited

Whether the supply of the aircraft type rating training services to commercial pilots in accordance with the training curriculum approved by the Directorate General of Civil Aviation for obtaining the extension of aircraft type ratings on their existing licenses would be covered under Sl.No.66(a) of the Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 and Sl.No.66(a) of the Notification No.A.NI.-2-843/XI-9(47)/17-U.P.Act-1-2017-Order-(10)-2017 dated 30-06-2017, and thereby, exempted from levy of Central Goods and Service Tax and Karnataka Goods and Service Tax.