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2019 (3) TMI 1987 - APPELLATE AUTHORITY FOR ADVANCE RULING, MADHYA PRADESHExemption from GST - course Executive Post Graduate Programme in Management (EPGP) - eligibility for exemption after enactment of JIM Act, 2017 notified w.e.f. 31-01-2018 - HELD THAT:- At present, Indian Institutes of Managements are providing various long duration programs (one year or more) for which they award diploma/degree certificate duly recommended by Board of Governors as per the power vested in them under the IIM Act, 2017. Therefore, it is clarified that services provided by Indian Institutes of Managements to their students- in all such long duration programs (one year or more) are exempt from levy of GST. As per information received from IIM Ahmedabad, annexure 1 to this circular provides a sample list of programmes which are of long duration (one year or more), recognized by law and are exempt from GST. For the period from 1st July, 2017 to 30th January, 2018, IIMs were not covered by the definition of educational institutions as given in notification No. 12/2107-Central Tax (Rate) dated 28-06-2017. Thus, they were not entitled to exemption under Sl. No. 66 of the said notification - for the period from 1st July, 2017 to 30th January, 2018, GST exemption would be available only to three long duration programs. Indian Institutes of Managements also provide various short duration/short term programs for which they award participation certificate to the executives/professional as they are considered as “participants” of the said programmes. These participation certificates are not any qualification recognized by law. Such participants are also not considered as students of Indian Institutes of Management. Services provided by IIMs as an educational institution to such participants is not exempt from GST. Such short duration executive programs attract standard rate of GST@18%. Thus, it is crystal clear that from 31st January, 2018 onwards all long duration programs (one year or more) conferring degree/diploma as recommended by Board of Governors as per the power vested in them under the IIM Act, 2017 including one-year Post Graduate Programs for executives, are exempt from GST.
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