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Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)

Goods and Services Tax - 82/01/2019-GST - Dated:- 1-1-2019 - Circular No. 82/01/2019- GST F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 146, North Block, New Delhi, the 1st January, 2019 To: The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: - Reg. I am directed to invite your attenti .....

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nuary, 2018, all the IIMs are educational institutions as defined under notification No. 12/ 2017- Central Tax (Rate) dated 28.06.2017 as they provide education as a part of a curriculum for obtaining a qualification recognised by law for the time being in force. 2. 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 unde .....

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e definition of educational institutions as given in notification No. 12/ 2017 Central Tax (Rate) dated 28.06.2017. Thus, they were not entitled to exemption under Sl. No. 66 of the said notification. However, there was specific exemption to following three programs of IIMs under Sl. No. 67 of notification No. 12/2017- Central Tax (Rate): - (i) two-year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Commo .....

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ate) dated 28.06.2017. As such, specific exemption granted to IIMs vide Sl. No. 67 has become redundant. The same has been deleted vide notification No. 28/2018- Central Tax (Rate) dated, 31st December, 2018 w.e.f. 1st January 2019. 5. For the period from 31st January, 2018 to 31st December, 2018, two exemptions, i.e. under Sl. No. 66 and under Sl. No. 67 of notification No. 12/ 2017- Central Tax (Rate), dated 28.06.2017 are available to the IIMs. The legal position in such situation has been cl .....

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f Central Excise, Baroda vs Indian Petro Chemicals [1997 (92) ELT 13 (SC)] iii. Share Medical Care vs Union of India reported at 2007 (209) ELT 321 (SC) iv. CCE vs Maruthi Foam (P) Ltd. [1996 (85) RLT 157 (Tri.) as affirmed by Hon ble Supreme Court vide 2004 (164) ELT 394 (SC) 6. Indian Institutes of Managements also provide various short duration/ short term programs for which they award participation certificate to the executives/ professionals as they are considered as participants of the sai .....

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short duration executive development programs, available for participants other than students and are not exempt from GST. 7. Following summary table may be referred to while determining eligibility of various programs conducted by Indian Institutes of Managements for exemption from GST. Sl. No. Periods Programmes offered by Indian Institutes of Management Whether exempt from GST (1) (2) (3) (4) 1 1st July, 2017 to 30th January, 2018 i. two-year full time Post Graduate Programmes in Management .....

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ms or need based specially designed programs (less than one year). Not exempt from GST 2 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. Exempt from GST All short duration executive development programs or need based specially designed programs (less than one year) which are not a qualification .....

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