GST exemption for recognised maritime training courses confirmed when courses form part of a statutory certification curriculum. GST exemption applies to maritime training courses approved by the Director General of Shipping when the education is provided as part of a curriculum for obtaining a qualification recognised by law; Maritime Training Institutes whose courses and assessment programmes are approved under the Merchant Shipping statutory framework qualify as educational institutions under GST law, subject to meeting the notification's specified conditions.
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 recognised maritime training courses confirmed when courses form part of a statutory certification curriculum.
GST exemption applies to maritime training courses approved by the Director General of Shipping when the education is provided as part of a curriculum for obtaining a qualification recognised by law; Maritime Training Institutes whose courses and assessment programmes are approved under the Merchant Shipping statutory framework qualify as educational institutions under GST law, subject to meeting the notification's specified conditions.
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