TMI Blog2018 (11) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... The Authority for Advance Ruling can only take up for consideration the queries related to whether or not the Applicant is an “Educational Institution” and is liable to be exempted under of the Entry No. 66(a) of the Exemption Notification. The IIM Act does not mention any specific degree/diploma/program that can be or shall be undertaken by the Applicant. In absence of such specification, reference should be made to the degrees/programmes recognized and approved by the University Grants Commission Act 1956 (hereinafter referred to as “the UGC Act”) and the All India Council for Technical Education Act, 1987 (hereinafter “the AICTE Act”) that can be lawfully awarded by any higher educational institution in the country. It can be seen tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 - - - Dated:- 2-11-2018 - VISHWANATH AND PARTHASARATHI DEY, MEMBER Present for the Applicant Rakesh B Chatbar, Authorised Representative 1. The Applicant, stated to be an Educational Institution funded by the Government of India, engaged, inter alia, in the provision of Educational Services to the students, seeks a Ruling within the meaning of the CGST/WBGST Act, 2017 (hereinafter collectively referred to as the GST Act ) on the following questions: (i) After the introduction of the IIM Act wef 31/01/2018 (hereinafter referred to as the IIM Act, 2017 ), whether or not the Applicant should be considered an Educational Institution (ii) If the Applicant is eligible for Eexemption under Entry No. 66(a) of the Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc as provided under the IIM Act with effect from 31/01/2018. The Applicant is stated to be eligible to grant degrees, diplomas and other academic distinctions or titles and to institute and award fellowships, scholarships, prizes and medals, honorary awards and other distinctions in terms of section 7(f) of the IIM Act. Therefore, the Applicant qualifies as an educational institution as defined under clause 2(y) of the Notification No. 12/2017 Central Tax (Rate) dated 28/06/2017 and is eligible for exemption under entry no. 66(a) of the Exemption Notification. 3. Prior to the enactment of the IIM Act the Applicant was exempted under entry no. 67 of the Exemption Notification which categorically granted Exemption to: Services p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Entry No. 66(a), being more beneficial having a broader ambit. 5. Educational institution is defined under clause 2(y) of the Exemption Notification as an institution providing services by way of- (i) Pre-school education and education up to higher secondary school or equivalent; (ii) Education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) Education as a part of an approved vocational education course 6. The Applicant has stated to have been providing different programmes such as Post Graduate Programme (PGP) for 2 years term, Post Graduate Programme for Executives (PGPEX) for one year term, Post Graduate Programme for Executives for visionary Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted even after the IIM Act came into being, or be considered for exemption under Entry no. 66(a) of the Exemption Notificationn. 9. The Applicant is an Educational Institution within the meaning of sub-clause (ii) of clause 2(y) of the Exemption Notification in terms of the IIM Act. Exemption under Entry no. 66(a) is applicable to such educational institutions as such, especially as the law mentions that the qualifications awarded are to be recognised by any law for the time being in force . As Entry No. 67 specifically concerns IIMs, courses mentioned therein, will be eligible for Exemption under the specific entry, even if not mentioned elsewhere under any law for the time being in course. Hence, it can be concluded that both the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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