https://www.taxtmi.com/circulars?id=71415 GST exemption applies to services supplied by approved Maritime Training Institutes where education forms part of a curriculum leading to a qualification recognised by law. Maritime courses and institutes approved by the Director General of Shipping are recognised under the Merchant Shipping Act, 1958 and the standards governing seafarer training, certification and watch-keeping. Such institutes qualify as educational institutions for GST purposes, subject to the applicable exemption conditions, with corresponding application under equivalent IGST, UTGST and CGST exemption entries. en-us Wed, 06 Nov 2019 00:00:00 +0530 Tue, 22 Sep 2026 13:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71415 GST exemption applies to services supplied by approved Maritime Training Institutes where education forms part of a curriculum leading to a qualification recognised by law. Maritime courses and institutes approved by the Director General of Shipping are recognised under the Merchant Shipping Act, 1958 and the standards governing seafarer training, certification and watch-keeping. Such institutes qualify as educational institutions for GST purposes, subject to the applicable exemption conditions, with corresponding application under equivalent IGST, UTGST and CGST exemption entries. Circulars GST - States Wed, 06 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71415