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<h1>Maritime Courses Approved by DG Shipping Exempt from GST Under Notification No. 12/2017-Central Tax (Rate.</h1> The circular clarifies the applicability of GST exemption to maritime courses approved by the Directorate General of Shipping and conducted by Maritime Training Institutes in India. According to GST Law, services provided by educational institutions for recognized qualifications are exempt from GST. The Merchant Shipping Act, 1958, and related rules establish the framework for maritime education and certification. Since these institutes and courses are approved and recognized under this framework, they qualify as educational institutions under GST Law and are exempt from GST, provided they meet the conditions outlined in notification No. 12/2017-Central Tax (Rate).