See Full Document Text
t{IIi
. TG6R / covERNMENT OF tNDtA
qm6i
qTd IEJIETTJ / MINISTRY OF SHIPPING
rH
il.'--6{ rufr rqrTrtrq,
DTREcToMTE GENERAL or sHtipltrc,
MUMBAT
Er.{.q{q{-qw{€({-9(3)/20 I fr+iq: 25.10.2019
1
arftrsq q]il qftr-r+ ftfu (qrqt'qr() qftq" {qr 0tl20tg
ftvq : fr+aq'{erfreqnf,-q, TRT qrr,tr rm ;r{q}Ea q5fi-{ Tttq{or qenqi aRr
3nqifu{ ffi rRr 3t-{frft-d qI-ffq qlzilflqt eif-ffi fr qz fi Tffiqar
rtrqfr{;lrrr
I
ErFI-q fr{ cF-{dq FIEaf{ql z1 xfr-zl',r, FIrrrFI 42{T CBrrTft } qrn6l ft-aq, 2914
+ +nq cFtd ETFTGq ,ri-f, qfo{€q 3rf}frqq, 1958 + 3trd +{eq q6frtr+, llr{H +rl-arr arr
i
s{-{r,r vfireruT ii.qrii q"i,t 3Ertrfi fr+r qrm
r
2 En +,{rai fi +{cq qafitlr+, qrr{ qltrr aFl 3r-{q:rFfi +iTftq qlrymq1 +l
fi -aaqfi;t I
-rra
I
3. ffi 3r-{qrfud f,.r qTflrc cfqte{or qF,rt{r { {t{d4 qafr(qr+, '+r-qil {rf,;Ta fi
qrTf,rft q qz E-|( q€ a ft r<i zrrr 3nTrk'{ q nm i {=iq t Ei?jfil{ rrdF-4 llfffii
arir t+r l,r / ffi i 6a ii t 5;+r< ftqT {sr ? r
4. fftirrraq ar.r fu+r {r / flqqfl'fr t- ftq qri } s-q,rr {,G + G trr {rq frrf *{
afr a;Crq .4rrcrq?rrr ff€ aqr ffi-q-refq (m''frqTffi8'), rrqrq ElrFr, fr?d iTrrrq, 1{rr( rr{6r{
dt'korrr:n
r
s. s5a frq-.r 6ru ala2q rrnG'?rrrr{ arrr iI} rq gcf{f, {i fr vi=t-til-t t
*:ffi
6. qZ n aia+ r: qz fi'a rizr'flI. rrilr" fr'+rrl, (T' :'l -;fq"rrf, T-"1 ' - ZI
ft-+lari:,{-+Eqa,201gE:.iqfrszlr 117136/201g-fiq{&r.tft,+rF!-{ilzrrlqlft;q-{ftq'
cfte{.,r 3iT Tffi vfp-taq qrarq fia7q q7.f}ir6 arr :r+irfa e n ft 4TfrFq q'i-{
qtr€q "i*'{rq l:ffi' qsa;; frT, qq qfu-{ 4'firsq
iq-[rr,ffii z1 xftri.,r, TqrrFI 4'{T ?; 2014 +'
.ir{.{F-4, qafurq, 1958 { rrserr{r { ,ili4 Iaf}fi {r."mr rl..o i r eqRI, q{-ffq
* ffi
aeqq ffi EfA + 3iir{ia ie{Frd qprn e 3ir, T{+r arr-+zffia creTfic"i ent
fu sri u 6a xm B r cq {c * fu {f, 'rd 6rrfr fr; ki"ifl 28.06.2017 };6ftq qa ir - {14 ii1 i
.rfanjnT qwn lZ t2017 * mq Ti. 66 q{ f+frEq qrfr c{ lq-rT T{rr TFI I 3{|EIlq{
qr{ffi, fi
qE" qE;qc&ryq u+fla *tffi, qq-frq{& qz rftT{ir3ir il(1t.-ft
.tr{iirT
rBtri+-,r{qr:f
I
H
{-a ftru,I, sfi {kd, etT{ Pi6 +q{,olq.i-q irE, 6rdq1{(gd) S-+ooo+z
9th Floor, BETA Building, l-Think Techno Campus, Kanjur Village Road, Kanjurmarg (E), Mumbai400042
st{rr"t No., +9'l-22-2575 zo4ol1lzs fffl/r"r.' +91-22-2575 2o2gl3s {-i-olemail: ogstrip+gs@nic.in ffiz/w"u.it", ,rrr*.dgshipping.gov.in-2-
7. T.t;I tT i{Iq a-{ zn, d^q1? 3mqrftd {d},r.nryfrql rr-rnffin rraarq t'rqft-
:lt1ffi4 qTftq cfr-rtil.T .iT'{{ 1 '1 :{+4;rr , 2019 - i.,l't44 rrFrra rr T'iFr T- r aq qfrc{ fi
qfrqrern qqrql
3mq1-f,{rrf
r
B. rq ir-{zq qafriqrd qa erw ofuq, ril,n flT,r Ar 3flqF{ n qFl ft:,qr rrtr 7
I
lrr{rq,
Gfl,r-.-
1urrrffi<y
:q fi+zq qerfrirm (r3r1qrTl)
Ei?Tr{ {',IfT(
vfi:
t d-q?q qilf{isrr1q 4it n{qEZ i qrt-,rq q'{r-{ T qfi ffi -3Itrad q{_ftq xfDH.,r
q-rr-rl;I
t
rfrfrfr'qa{r?i:
t qB-a, rlrr{ q{qla, qia qR.a-eq qffi-q qt-4t{ rr+q t, dq( qr.i, af fta1-l , ooo1
2 j.{;i-{Uq qlfrirpa (rf}Iem, ffi, 'apn qra6r;t-^_-'
.i/sl=.-a\-l'
u/ r"./ I rf'z\rr
I\it.$-;;1Y
{ -\i '* \:: ==i --,'\,r/ -r,
fus {mr T vt nld
a
{ a1 6 ql- x{ a/ qco v
/
E MR rNN rM srE RN
Y
T
o
FO F
S
HIN IPD PI TA
NG
fr-s6{ a6ffis.6q4q, 1ffi
DIRECTORATE GENERAL OF SHIPPING, MUMBAI
F. No. SL-MtS-9{3}/2019
Dated:25.10.2C19
MSL Circular No. 01 of 2019
u
The Mariti,ne Training rnstitutes (MTrs) are approved by Director Generar of shipping
{DGs), Gow. of rndia, under the provisions of Merchant shipping Act, 1958 read with Merchant
shipping {standards of Training, certification and watch-keeping for seafarers) Rures, 2014.
2'
Such institutes are aflowed to conduct the maritirne courses approved by the Director
General of Shipping, Govt. of tndia.
3'
some DGS approved MTls have brought to the notice ofoG shipping, Govt. of rndia, about
the issue of denial of exemption from service Tax/Gsr by the concerned Revenue Authorities in
relation to courses conducted by them.
4'
This issue of deniar of exemption from Service Tax/ GST, was examined by the Directorate
and referred to the centrar Board of rndirect Tax€s and customs (cBlDT), Department of
Revenue, Ministry of Finance, Govt. of lndia.
5.
The reference of the DG Shipping on the above issu€ was examined by the said
Department,
6'
After examination of the issue, the Ministry of Finance, Department of Revenue {Tax
Research Unit) has issued a circurar No. r17/ 36/zo7g-Gsr dated 11th october, 2019, crarifying
that Maritime Training lnstitutes and their training courses are approved by the Director General
of shipping which are dury recognised under the provisions of the Merchant shipping Act, 1958
read with Merchant shipping (standards of Training, certification and watch-keeping for
seafarers) Rules, 2014. Therefore, the Maritime lnstitutes are edlrcational institutions under GST
Law and the courses conducted by them ar€ exempted from revy of Gsr. The exemption is
subject€d to meeting the conditions specified at sr. No. 65 0f the notification No. t2/20L7 -
Central Tax (Rate) dated 28.06.zoLr. This crarification appries, mutatis mutandis, to
corresponding entries of respective lcsr, urGST, sGST exeimption notifications.
7'
The DGs approved MTrs conducting maritime courses approved by DG Shipping may take
note of the said circular dated 11th october, 2019, for taking the benefits of the sarne. The copy
of the Circular is enclosed herewith for reference.
ifrzr frftn, efi,iii-d, a*itlrm 2qi, Aq{,6r.{..fiq ?te, 6r"TrqT,t(gf ) 5{-aooo+z
gth Floor, BETA Building, l-Think Techno Campus, Kanjur Village Road, Kaniurmarg (E), Mumbai-400042
F,f,l,"fet tlo.: +91-22-2575 2cy'Ot'tl23 &frqr^r., +91-22-2575 2)2gf,,5 i-td/Email: doshio-dos(Anic.in a-fil3z/W"b.it., **,r, doshiooino.oov.in8.
This issues with the approval of Director General of Shipping & Additional Secretary to
the Government of India.
Yours faithfully,
-[\...tL'/
Deputy Director Ge
€ncl.: As above.
To
All DGS approved Maritime Training lnstitutes in lndia through DGS websit€.
Cooy for kind information to:
1. Secretary to the Government of lndia, Ministry of Shipping, Transport Bhavan, 1 parliament
Street, New Delhi - 110 001.
2. Deputy Director General of Shipping [Training], DGS, Gol.
*i '
/ir4^
.k(i^n''\\
Circular No. I I 7/16/2019-(lST
F. No. 354/l 36/201 9-TRU
Government of lndia
Ministry of Finance
Department ofRev€nue
(Tax research Unit)
Room No. 146, North Block,
New Delhi, the I I'h October,20t9
To:
The Principal Chief CommissionerV Chief Commissioners/ Principal
Commissioners/ Commissioner of Central Tax (All) /
(All)
The Principal Director Generals/ Director Generals
Madam/Sir,
Subject: Clarification on applicability ofGST exemption to the DG Shipping approved
maritime courses conducted by Maritime Training lnstitutes of India - reg.
A representation has been reoeived regarding applicability ofGST exemption to the
Directorate General of Shipping approved maritime courses conducted by the Maritime
Training Institutes of India. The same has been examined and following is clarifred.
2. Under GST Law, vide Sl. No. 66 of the notification No. l2i20l7- Central Tax (Rate)
dated 28.06.2017, sewices provided by educational institutions to its students, faculty and
staff are exempt from levy of GST. In the above notification, "educational institution" has
been defined to mean an institution providing 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 instiotion would be
available, if ir 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 Shipping Act, l95E (4a of 1958) provides for the
certificates ofcompetency to be held by the officers ofships. It states that every Indian ship,
when going to sea from any port or place, shall be provided with officers duly certificated
under this Act in accordance with such manning scales as may be prescribed. Section ?8 of
the Act provides for several Grades of certificates of competency. Further, Section 79
provides that the C€ntral Govemment or a person duly authorised by it shall appoint persons
for the purpose of examining the qualificatiorn of persons desirous of ob,taining certificate
ofcompetency under soction 78 ofthe Act.
5. In order to streamline and monitor the maritime cducation and trainings by maritime
institutes and to administer the ass€ssment agencies, the Merchant Shipping (standards of
training, ccrtifrcation and watch-keeping for Seafarers) Rulcs, 2014 has been notified.
Under Rule 9 of the said Rules, the Director General of Shipping is empowered to designate$^
Circular No. t I 7/36/2019-GST
assessment centres. Further the provisions of zub- rules (6), (7) and (8) of the Rule 4 of the
said Rules, empowers the Director Ceneral ofShipping, to approve (i) the training course,
(ii) training, examination and assessment programme, and (iii) approved training insrirute
etc.
6.
From the above discussion, it is seer that 6e Maritime Training Institutes and their
training courses are approved by the Director General of Shipping which are duly
recognised under the provisions of the Merchant Shipping Act, l95E read with the Merchant
Shipping (standards of training, certiftcation and watch-fteeping for Seafarers) Rules, 2014.
Therefore, the Maritime Institut€s are edwational institutions under GST Law and the
courses conducted by them are exempt from levy of GST. The exemption is subject to
rneeting the conditions specified at Sl. No. 66 of the notification No. l21 201 7- Central Tax
(Rate) dated 28.06.2017.
7. This clarification applies, nrulatls mutandis, to conesponding entri€s of respective
IGST, UTGST, SGST exemption notifications. Difficulty if any, in the implementation of
this circular may be brought to the notice of the Boand.
Yours Faithfully,
Susanta Mishra
Technical Oflicer (TRU)
Email: susanta.mishra8T@gor,.in
Tel: 0l l-23095558
2