TMI Blog2019 (3) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, Calcu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 dated 02.11.2018 = 2018 (11) TMI 336 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL , pronounced by the West Bengal Authority for Advance Ruling in the matter of the Indian Institute of Management, Calcutta. 2. The Indian Institute of Management, Calcutta, located at Diamond Harbour Road, Joka, Kolkata, (hereinafter referred as the IIM, Calcutta ), holding GSTIN 19AAAA10632H1ZZ, stated to be an Educational Institution funded by the Government of India, engaged, inter alia, in the provision of Education services to the students and others sought an advance ruling under section 97 of the West Bengal Goods and Services Tax Act, 2017/ the Central Goods and Services Tax Act, 2017, (hereinafter collectively referred to as the GST Act ) on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax (rate) dated 28.06.2017 has been granted for services provided by an educational institution to its students, faculty and staff. The educational institute referred to here refers to any institution in general associated with training and learning in the field of education. (b) The WBAAR failed to consider the fact that sl. no 67 of Notification No. 12/2017-Central Tax (rate) dated 28.06.2017 being specific in nature and applicable for IIMs only should prevail over the general exemption as provided in sl no. 66(a). The description, as contained in the exemption notification, clearly indicates that the notification intends to keep IIMs separate from the other educational Institutions within meaning of sl. no. 66(a). Otherwise the rest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the time being in force; (iii) education as a part of an approved vocational education course; 9. 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. 10. 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Entry at serial No. 67: Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: - (a) 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 Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) fellow program ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
