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Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes approved by DG Shipping, Govt. of India.
Applicable to:
All DGS approved Maritime Training Institutes in India
Effective Date:
25.10.2019
Superseded Circulars:
None
Key Changes and Requirements
1. GST Exemption Clarification
The Ministry of Finance has clarified that Maritime Training Institutes (MTIs) approved by DG Shipping are educational institutions under GST Law. Their approved maritime courses are exempt from GST, subject to meeting specified conditions.
- Exemption Conditions: Courses must be part of a curriculum for obtaining a qualification recognized by law.
- DG Shipping Role: DG Shipping approves MTIs and their courses, which are recognized under the Merchant Shipping Act, 1958.
66 Services provided by educational institutions to their students, faculty, and staff are exempt from GST.
Important Note
MTIs should ensure they meet the exemption conditions and maintain relevant records to support their GST exemption claim.
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