On 11th October 2019, the CBIC has issued the clarification regarding the exemption from GST on the DG shipping approved maritime courses conducted by Maritime Training Institutes of India vide Circular no. 117/36/2019-GST. The exemption would be available subject to meeting the requirements of conditions specified at SI. No. 66 of the notification no. 12/2017-Central tax (Rate) dated 28-06-2017.
To read the circular circular-cgst-117
