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    <title>Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India</title>
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    <description>Maritime Training Institutes and courses approved by the Directorate General of Shipping under the Merchant Shipping Act and related STCW Rules meet the GST definition of an educational institution, and services they provide are exempt from GST provided they satisfy the conditions specified in the applicable GST notification entry for educational services.</description>
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