
GST Exemption to Maritime Training Institutes
As per the circular from the Ministry of Finance on 11th October 2019, the applicability of GST exemption is extended to Maritime Training Institutes. The exemption to all the educational institution is applicable as per GST Law, vide Sl. No. 66 of the notification No.12/2017 - Central Tax (Rate) dated 28.06.2017. Now, it is clarified and applied to Maritime educational Institutes as well for the approved maritime courses under the Circular No.117/36/2019-GST. The Directorate of Shipping will disseminate the information to the institutes and monitor the programs. GST exemption on services by educational institutions will be available when the institute follows the guidelines for the curriculum to provide a qualification/degree recognised by law. As per the definition of GST, the meaning of “educational institution” means an institution should provide the services of:- pre-school education and education up to higher secondary school or equivalent
- education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force
- education as a part of an approved vocational education course
- The Maritime Training Institutes should have the approval of Director-General of Shipping
- The courses conducted should have the approval of Director-General of Shipping
- Transportation of students and faculty
- Catering including mid-day meals
- Security services or cleaning or house-keeping services performed in such educational institution;
- Services like the conduct of examination and evaluation
About the Author
ARNOLD TPost By IndiaFilings.
Updated on: December 17th, 2019
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