https://www.taxtmi.com/circulars?id=63241 Maritime training institutes and their Director General of Shipping-approved courses constitute educational institutions under GST because they provide education as part of a curriculum leading to qualifications recognised by law; consequently, services supplied by such institutes are exempt from GST subject to the conditions in the applicable exemption notification, with the position applying mutatis mutandis to corresponding IGST, UTGST and SGST entries. en-us Wed, 20 Nov 2019 00:00:00 +0530 Tue, 26 Nov 2019 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63241 Maritime training institutes and their Director General of Shipping-approved courses constitute educational institutions under GST because they provide education as part of a curriculum leading to qualifications recognised by law; consequently, services supplied by such institutes are exempt from GST subject to the conditions in the applicable exemption notification, with the position applying mutatis mutandis to corresponding IGST, UTGST and SGST entries. Circulars GST - States Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63241