GST exemption for maritime training courses affirmed where courses yield statutory qualifications, subject to notification conditions. Maritime training institutes and their Director General of Shipping-approved courses constitute educational institutions under GST because they provide education as part of a curriculum leading to qualifications recognised by law; consequently, services supplied by such institutes are exempt from GST subject to the conditions in the applicable exemption notification, with the position applying mutatis mutandis to corresponding IGST, UTGST and SGST entries.
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 courses affirmed where courses yield statutory qualifications, subject to notification conditions.
Maritime training institutes and their Director General of Shipping-approved courses constitute educational institutions under GST because they provide education as part of a curriculum leading to qualifications recognised by law; consequently, services supplied by such institutes are exempt from GST subject to the conditions in the applicable exemption notification, with the position applying mutatis mutandis to corresponding IGST, UTGST and SGST entries.
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