GST exemption for maritime training applies where DG approved courses form a curriculum leading to a recognised qualification. Services supplied by Maritime Training Institutes conducting Director General of Shipping approved maritime courses qualify as educational institution services eligible for GST exemption under the State Tax notification, provided the education is part of a curriculum for obtaining a recognised qualification and the conditions of the notification are met; this follows from the Merchant Shipping Act and the STCW Rules empowering DG Shipping to approve courses, assessment programmes and institutes.
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 applies where DG approved courses form a curriculum leading to a recognised qualification.
Services supplied by Maritime Training Institutes conducting Director General of Shipping approved maritime courses qualify as educational institution services eligible for GST exemption under the State Tax notification, provided the education is part of a curriculum for obtaining a recognised qualification and the conditions of the notification are met; this follows from the Merchant Shipping Act and the STCW Rules empowering DG Shipping to approve courses, assessment programmes and institutes.
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