GST exemption for educational institutions applies to DG Shipping approved maritime courses recognised under shipping law, subject to notification conditions. Services provided by Maritime Training Institutes offering courses and assessments approved by the Director General of Shipping and leading to certificates of competency under the Merchant Shipping Act and STCW Rules qualify as services by an educational institution and are exempt from GST, subject to meeting the conditions of the applicable exemption notification.
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 educational institutions applies to DG Shipping approved maritime courses recognised under shipping law, subject to notification conditions.
Services provided by Maritime Training Institutes offering courses and assessments approved by the Director General of Shipping and leading to certificates of competency under the Merchant Shipping Act and STCW Rules qualify as services by an educational institution and are exempt from GST, subject to meeting the conditions of the applicable exemption notification.
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