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2019 (3) TMI 1015 - AAAR - GSTEducational institution or not - IIM, Calcutta - Exemption under Entry No. 66(a) of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 - refund of tax - Held that:- The Indian Institute of Management Act, 2017, which came into force on and from 31.01.2018, granted IIMs the status of “institutions of national importance” and they were empowered to grant degrees, diplomas and other academic distinctions or tiles. Thus the Respondent is an “Educational Institution” within the meaning of sub-clause (ii) of clause 2(y) of Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017, with effect from 31.01.2018. Circular No. 82/01/2019-GST (F. No. 354/428/2018-TRU) dated 01.01.2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit, dealt with the applicability of GST on various programmes conducted by the IIMs. It clarified that from 01.07.2017 to 30.01.2018, 11Ms were not covered by the definition of education institutions as given in Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 thus they were not entitled to exemption under serial No. 66 of the said Notification. However, 11Ms were entitled to exemption for specific programmes falling under serial No. 67 of the Notification. Thus, the Indian Institute of Management, Calcutta, the Respondent, is an 'education institution' in terms of meaning of clause 2(y) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 after the enactment of IIM Act on and from 31.01.2018 - The exemption from GST under serial No. 66 of the said Notification was not available to the Respondent from 01.07.2017 to 30.01.2018, however, during this period exemption was available for specific programmes under serial No. 67. Further, for the period 31.01.2018 to 31.12.2018, the Respondent could avail exemption for the eligible programmes either under serial No. 66 or serial No. 67. After the deletion of serial No. 67 with effect from 01.01.2019, the exemption is available under entry 66.
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