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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 ..... To 1. The Additional/Jt. Commissioner of State Taxes and Excise, South Zone, North Zone, Central Zone, H.P. 2. The Joint Commissioner of State Taxes and Excise, Central Zone, North Zone, Flying Squad, NZ/ SZ/ CZ. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpt from levy of GST. In the above notification, educational institution has been defined to mean an institution providing services by way of education as a part of a curriculum for obtaining a qualification recognised 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 educat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to streamline and monitor the maritime education and trainings by maritime institutes and to administer the assessment agencies, the Merchant Shipping (standards of training, certification and watch-keeping for Seafarers) Rules, 2014 has been notified. Under Rule 9 of the said Rules, the Director General of Shipping is empowered to designateassessment centres. Further the provisions of sub- rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 66 of the notification No. 12/ 2017- State Tax (Rate) dated 30.06.2017. 7. This circular shall come into force w.e.f. 11.10.2019. 8. Difficulty if any, in the implementation of this circular may be brought to the notice of this office. Yours faithfully, Dr. Ajay Sharma (IAS) Commissioner of State Taxes and Excise, Himachal Pradesh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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