“Maritime Institutions” qualify as “educational institutions”, Maritime Courses exempt from GST

CBIC issues clarifications as to applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India; Notes that the Director General of Shipping, is empowered under Merchant Shipping (Standards of Training, Certification and Watch-Keeping for Seafarers) Rules, 2014 to approve (i) the training course, (ii) training, examination and assessment programme, and (iii) approved training institute etc.; Accordingly states th...