GST exemption: DG Shipping approved maritime training courses qualify as educational services exempt from GST when notification conditions are met. DG Shipping approved Maritime Training Institutes and their approved courses qualify as educational institutions for the purpose of GST exemption where the training is part of a curriculum leading to a qualification recognised by law; the exemption is subject to the conditions specified at Sl. No. 66 of the exemption notification in G.O.Ms.No.588, Revenue (CT II), Dated 12.12.2017 and extends to corresponding IGST, UTGST and CGST exemptions.
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Provisions expressly mentioned in the judgment/order text.
GST exemption: DG Shipping approved maritime training courses qualify as educational services exempt from GST when notification conditions are met.
DG Shipping approved Maritime Training Institutes and their approved courses qualify as educational institutions for the purpose of GST exemption where the training is part of a curriculum leading to a qualification recognised by law; the exemption is subject to the conditions specified at Sl. No. 66 of the exemption notification in G.O.Ms.No.588, Revenue (CT II), Dated 12.12.2017 and extends to corresponding IGST, UTGST and CGST exemptions.
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