GST exemption on maritime courses clarified for approved training institutes, with field officers directed to ensure compliance. GST exemption applicability for maritime courses approved by the Director General of Shipping and conducted by maritime training institutes in India was clarified through a Central Board circular issued on 11 October 2019. The State Tax Commissioner, Uttarakhand, circulated the communication to field officers and directed that the contents be brought to the notice of subordinate officers and complied with, with the referenced circular enclosed for implementation.