GST exemption for maritime training applies to DG Shipping approved courses that meet the notification's conditions. Services by Maritime Training Institutes conducting Director General of Shipping approved courses qualify as services provided by educational institutions and are exempt from GST under Sl. No. 66 of Notification No. 12, subject to meeting the conditions specified in that notification, because the Merchant Shipping Act and related rules recognise certificates of competency and authorize approval of courses, 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 to DG Shipping approved courses that meet the notification's conditions.
Services by Maritime Training Institutes conducting Director General of Shipping approved courses qualify as services provided by educational institutions and are exempt from GST under Sl. No. 66 of Notification No. 12, subject to meeting the conditions specified in that notification, because the Merchant Shipping Act and related rules recognise certificates of competency and authorize approval of courses, programmes and institutes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
