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

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..... All the Dy. Excise Taxation Commissioner (ST), in the State of Haryana. Memo No. 2890/GST-2 Panchkula, date the 07-11-2019 Subject: Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. The Circular seeks to clarify the applicability of GST exemption to .....

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..... hat 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 (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 .....

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..... 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 institute etc. 6. From the above discussion, it is seen that the Maritime Training Institutes and their training courses are approved by the Director Ge .....

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