GST Exemption on DG Shipping Approved Maritime Courses in India
<p>The Ministry of Finance, through Circular No. 117/36/2019-GST, clarified the applicability of GST exemption to Directorate General of Shipping (DG Shipping) approved maritime courses conducted by maritime training institutes in India. This exemption is granted under certain conditions outlined in the GST law.</p><p><strong>Key Highlights:</strong></p><ul><li><strong>GST Exemption for Educational Services:</strong> As per the GST Law, services provided by educational institutions are exempt from GST if the institution offers courses recognized by law. This includes maritime training institutes approved by the DG Shipping.</li><li><strong>Recognition Under Merchant Shipping Act:</strong> The clarification emphasizes that maritime training courses recognized under the Merchant Shipping Act, 1958, and the Merchant Shipping (Standards of Training, Certification, and Watchkeeping for Seafarers) Rules, 2014, are considered part of a curriculum leading to a qualification. This ensures that maritime institutes qualify for the GST exemption.</li><li><strong>Eligibility Criteria for Exemption:</strong> For the GST exemption to apply, the maritime institutes must meet the conditions outlined in Sl. No. 66 of Notification No. 12/2017-Central Tax (Rate), which requires the education provided to be part of a recognized curriculum for obtaining a legal qualification.</li></ul><p>This clarification ensures that maritime training institutes conducting approved courses are exempt from GST, thereby facilitating the growth of maritime education in India.</p><p><a href="https://cms.plasament.com/storage/chirag-singla/circular-cgst-117.pdf">circular-cgst-117</a><br> </p>