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of <h1>GST Exemption Clarified for Maritime Courses Approved by Directorate General of Shipping in India: Key Details Explained.</h1> The circular clarifies the applicability of GST exemption to maritime courses approved by the Directorate General of Shipping and conducted by Maritime Training Institutes in India. According to GST Law, services provided by educational institutions for obtaining a recognized qualification are exempt from GST. The Merchant Shipping Act and related rules recognize these institutes and courses as educational institutions. Therefore, they qualify for GST exemption, provided they meet the conditions outlined in the relevant notification. This clarification also applies to IGST, UTGST, and CGST exemption notifications, and any implementation issues should be reported to the Chief Commissioner of State Tax.
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