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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....I.P ESTATE, NEW DELHI -110002 No. F.3 (290 )/Policy-GST/2019 /544-50 Dated : 20/11/2019 CIRCULAR NO. 9/2019-GST (Ref. Circular No. 117/3612019-GST of Central Tax) 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rovided as part of a curriculum for obtaining a qualification/ degree recognized by law. 4.  Section 76 of the Merchant Shipping Act, 1958 (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 this Act in accordance with....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(7) and (8) of the Rule 4 of the said Rules, empowers the Director General of 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 whic....