https://www.taxtmi.com/circulars?id=70760 GST exemption for educational services applies where education is imparted under a curriculum leading to a qualification or degree recognised by law. Maritime Training Institutes conducting courses approved by the Director General of Shipping qualify as educational institutions because their courses, training, assessment programmes and institutional approvals are recognised under the Merchant Shipping statutory framework. Their approved maritime courses are exempt from GST, subject to fulfilment of the conditions applicable to the educational-services exemption entry. Corresponding exemption treatment applies under integrated, Union territory and central GST frameworks. en-us Wed, 16 Oct 2019 00:00:00 +0530 Tue, 11 Aug 2026 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70760 GST exemption for educational services applies where education is imparted under a curriculum leading to a qualification or degree recognised by law. Maritime Training Institutes conducting courses approved by the Director General of Shipping qualify as educational institutions because their courses, training, assessment programmes and institutional approvals are recognised under the Merchant Shipping statutory framework. Their approved maritime courses are exempt from GST, subject to fulfilment of the conditions applicable to the educational-services exemption entry. Corresponding exemption treatment applies under integrated, Union territory and central GST frameworks. Circulars GST - States Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70760