The Central Board of Indirect Taxes ( CBIC ) said that Goods and Services Tax ( GST ) exempted maritime publications carried out employing the Maritime Training Institutes of India authorized through the Directorate General of Shipping. Under GST Law, vide Sl. No. Sixty-six of the notification No. 12/2017- Central Tax (Rate) dated 28.06.2017, offerings supplied by using instructional establishments to its college students, school, and personnel are exempt from levy of GST. In the above notification, an “instructional group” has been defined to intend a group presenting services through training as part of a curriculum for obtaining a qualification recognized via any regulation in the interim in force.
GST exemption on offerings supplied through an educational organization would be available if it fulfills the criteria that the schooling is furnished as part of a curriculum for acquiring a qualification/ degree recognized with the aid of regulation. In order to streamline and screen the maritime education and education via maritime institutes and to manage the evaluation groups, the Merchant Shipping (requirements of training, certification,
Watch-preserving for Seafarers) Rules, 2014 has been notified. Under Rule 9 of the stated Rules, the Director-General of Shipping is empowered to designate evaluation centers. Further, the provisions of sub-rules (6), (7), and (8) of Rule 4 of the stated Rules empowers the Director-General of Shipping to approve (i) the schooling route, (ii) training, exam, and assessment program, and (iii) authorized training institute, etc.
A Circular issued by the CBIC clarified that the Maritime Training Institutes and their education publications are authorized via the Director-General of Shipping which is duly acknowledged under the provisions of the
Merchant Shipping Act, 1958 read with the Merchant Shipping (standards of training, certification, and watch-preserving for Seafarers) Rules, 2014 are academic institutions below GST Law. The publications conducted through them are exempt from the levy of GST. The exemption is a challenge to assembly the situations exact at Sl. No. Sixty-six of the notification No. 12/ 2017- Central Tax (Rate) dated 28.06.2017.
