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2019 (4) TMI 382 - AAAR - GSTExemption from GST - educational institute or not - long duration post graduate diploma/degree granting programs offered by the IIMB, other than those specifically mentioned in Sl.No 67 of Notification No 12/2017 CT(Rate) dated 28th June 2017 - supply of online educational journals or periodicals to the IIMB - Held that:- All IIMs (which includes IIMB) became eligible for exemption as an educational institution with effect from 31st January 2018 under entry Sl.No. 66 of Notification No.12/2017 CT(R). However, post 31st January 2018, the exemption under Sl.No. 67 loses its relevance since the IIMs are now covered under the entry Sl.No 66. However, the entry Sl.No.67 was deleted only with effect from 01.01.2019 vide Notification No. 28/2018 CT (R) dated 31.12.2018. Therefore, during the period January 2018 to 31st December 2018 both the entries at Sl. No. 66 and 67 were in force granting exemption to the services provided by IIMs. It is trite law that if there are two or more exemptions available to an assessee, he can claim the one which is more beneficial to him - during the period 31st January 2018 to 31st December 2018, IIMB can avail the exemption under either Sl.No. 66 or Sl.No. 67 of Notification No 12/2017 CT(R) dated 28.06.2017 as amended. With effect from 31st January 2018, the long duration Post graduate diploma/degree programs offered by IIMB, where a degree/ diploma is conferred as recommended by the Board of Governors as per the power vested on them under the IIM Act, 2017, will be eligible for exemption from GST by virtue of Sl.No 66 of the Notification No 12/2017 CT(R) dated 28.06.2017 as amended. Supply of online educational journals or periodicals to the IIM - plea of the Appellant is that since they are to be considered as an ‘educational institution’ post enactment of the IIM Act, 2017, the supply of online journals and periodicals to their institution should be given the benefit of exemption under Sl.No 10 of Notification No. 09/2017 IT(R) - Held that:- IIMB is an educational institution as defined in clause 2(y) of the Notification No 12/2017 CT (R) dated 28.06.2017 and it is an educational institution which offers qualification recognized by law. Therefore, the receipt of online journals and periodicals by IIMB from a person located in a non-taxable territory will be eligible for exemption from payment of IGST in terms of Sl.No 10 of Notification No 09/2017 IT (R) dated 28.06.2017 as amended - In the case of online journals and periodicals received by IIMB from domestic service providers, the exemption from payment of GST will be available to the domestic suppliers on intra-state supplies by Virtue of Sl.No. 66 (b) (v) of Notification No. 12/2017 CT (R) dated 28.06.2017, and exemption on inter-state supplies will be available Vide Sl.No. 69 of Notification No 09/2017-IT (R) dated 28.06,2017 as amended vide Notification No 02/2018 IT (R) dated 25.01.2018.
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