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 ..... 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 Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 education is provided as part of a curriculum for obtaining a qualification/ degree recognized by law. 4. Section 76 of the Merchant Shipp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing (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- 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, exa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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