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TMI BlogClarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of IndiaX X X X Extracts X X X X X X X X Extracts X X X X ..... x research Unit) ***** Room No. 146, North Block, New Delhi, the 11th October, 2019 To: The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on applicabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ognised by any law for the time being in force. 3. GST exemption on services supplied by an educational institution would be available, if it fulfils the criteria that the education is provided 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Seafarers) Rules, 2014 has been notified. Under Rule 9 of the said Rules, the Director General of Shipping is empowered to designate assessment centres. Further the provisions of sub- rules (6), (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions. Difficulty if any, in the implementation of this circular may be brought to the notice of the Board. Yours Faithfully, Susanta Mishra Technical Officer (TRU) Email: [email protected] Tel: 011-23095558 - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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