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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the one-year Executive Post Graduate Programme in Management (EPGP) conducted by the Indian Institute of Management, after the coming into force of the Indian Institutes of Management Act, 2017, is exempt from GST under entry 66 of Notification No. 12/2017-Central Tax (Rate).
Analysis: The amended legal position, as clarified in Circular No. 82/01/2019-GST, was that with effect from 31 January 2018 the Indian Institutes of Management became educational institutions because they were empowered to grant degrees, diplomas and other academic distinctions under the Indian Institutes of Management Act, 2017. Services supplied by such institutions to students in long duration programmes of one year or more, conferring a diploma or degree recognized by law, fall within the exemption in entry 66. The EPGP was found to be a one-year full-time academic programme culminating in an Executive Post Graduate Diploma and therefore answered the description of an exempt long duration programme.
Conclusion: The EPGP is exempt from GST from 31 January 2018 onwards and the exemption claim succeeds.
Ratio Decidendi: Where an IIM, by virtue of the IIM Act, 2017, provides a one-year or longer programme that confers a diploma or degree recognized by law, the service falls within entry 66 of Notification No. 12/2017-Central Tax (Rate) and is exempt from GST.
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