Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India

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....u-560009, Dated: 14-10-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-22/2019-20 Subject: Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India - reg. A representation has been received regarding applicability of GST exemption to the Directorate General of Shipping approved maritime courses conduct....

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..... 4. Section 76 of the Merchant Shipping Act, 1958 (Central Act 44 of 1958) provides for the certificates of competency to be held by the officers of ships. It states that every Indian ship, when going to sea from any port or place, shall be provided with officers duly certificated under the said Act in accordance with such manning scales as may be prescribed. Section 78 of the said Act provides ....

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.... Shipping, to approve (i) the training course, (ii) training, examination and assessment programme, and (iii) approved training institute etc. 6. From the above discussion, it is seen that the Maritime Training Institutes and their training courses are approved by the Director General of Shipping which are duly recognised under the provisions of the Merchant Shipping Act, 1958 (Central Act 44 of ....