GST exemption for DG Shipping approved maritime courses affirmed; courses qualify as educational services exempt under GST law. Maritime Training Institutes and their DG Shipping approved courses are recognised under the Merchant Shipping Act and STCW Rules; therefore such institutes constitute educational institutions under GST law and their approved courses are exempt from levy of GST, subject to meeting conditions in the State GST exemption notification.
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 DG Shipping approved maritime courses affirmed; courses qualify as educational services exempt under GST law.
Maritime Training Institutes and their DG Shipping approved courses are recognised under the Merchant Shipping Act and STCW Rules; therefore such institutes constitute educational institutions under GST law and their approved courses are exempt from levy of GST, subject to meeting conditions in the State GST exemption notification.
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