GST exemption for DG Shipping approved maritime training courses applies where courses form part of a recognised qualification, subject to notification conditions. GST exemption for services by educational institutions applies to maritime training institutes and courses approved by the Director General of Shipping when the courses form part of a curriculum for obtaining a qualification recognised by law. Approval and designation powers under the Merchant Shipping Act and the associated STCW rules establish that DG Shipping approved institutes and courses qualify as education recognised for GST exemption, subject to the conditions set out in the relevant Central tax notification entry for educational institutions.
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 DG Shipping approved maritime training courses applies where courses form part of a recognised qualification, subject to notification conditions.
GST exemption for services by educational institutions applies to maritime training institutes and courses approved by the Director General of Shipping when the courses form part of a curriculum for obtaining a qualification recognised by law. Approval and designation powers under the Merchant Shipping Act and the associated STCW rules establish that DG Shipping approved institutes and courses qualify as education recognised for GST exemption, subject to the conditions set out in the relevant Central tax notification entry for educational institutions.
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