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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>GST exemption for services by educational institutions applies to maritime training institutes and courses approved by the Director General of Shipping when the courses form part of a curriculum for obtaining a qualification recognised by law. Approval and designation powers under the Merchant Shipping Act and the associated STCW rules establish that DG Shipping approved institutes and courses qualify as education recognised for GST exemption, subject to the conditions set out in the relevant Central tax notification entry for educational institutions.</description>
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