GST exemption on maritime training: DG Shipping approved courses by maritime institutes qualify as educational services and are exempt. DG Shipping approved maritime training institutes and their courses are recognised as educational services under the Merchant Shipping Act and associated rules, and thus qualify for the GST exemption provided they meet the eligibility conditions specified in the Haryana state notification defining 'educational institution.'
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 on maritime training: DG Shipping approved courses by maritime institutes qualify as educational services and are exempt.
DG Shipping approved maritime training institutes and their courses are recognised as educational services under the Merchant Shipping Act and associated rules, and thus qualify for the GST exemption provided they meet the eligibility conditions specified in the Haryana state notification defining "educational institution."
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