GST exemption for maritime training confirmed for DG Shipping approved courses when part of a recognised qualification curriculum. Services provided by Maritime Training Institutes to their students, faculty and staff qualify for exemption under the Notification for educational institutions where education is provided as part of a curriculum for obtaining a qualification recognised by law; MTIs and their courses approved by the Director General of Shipping under the Merchant Shipping Act and the STCW Rules meet this definition and are exempt from GST subject to the conditions at Sl. No. 66 of Notification (12/2017).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for maritime training confirmed for DG Shipping approved courses when part of a recognised qualification curriculum.
Services provided by Maritime Training Institutes to their students, faculty and staff qualify for exemption under the Notification for educational institutions where education is provided as part of a curriculum for obtaining a qualification recognised by law; MTIs and their courses approved by the Director General of Shipping under the Merchant Shipping Act and the STCW Rules meet this definition and are exempt from GST subject to the conditions at Sl. No. 66 of Notification (12/2017).
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