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A noteworthy example is when AAR MH utilized a circular that clarified exemption on maritime training services to conclude on availability of exemption to flying training services, as seen in the case of National Flying Training Institute Pvt Ltd. These instances highlight the importance of exploring circulars for broader applications.


1) A circular clarified PLC to be in same footing with long term lease, which was an essential part of bundle

2) A circular Deemed that pure agency conditions are satisfied if Actual amounts are collected, when payments made to statutory bodies for some utilities.

3) A circular clarified labyrinth of exemption entry for education service, while clarifying position for application fees collected before admission. 

4) Legal, maintenence and other charges are to be included in Gross Amount Charged, for the purpose of determining eligibility to low cost houses for reduced 1% GST.

and more