Executive Post Graduate Programme in Management (EPGP) Not Exempt from GST under Notification

The Authority ruled that the Executive Post Graduate Programme in Management (EPGP) is not exempt from GST under Entry No. 67 of Notification No. 12/2017-Central Tax (Rate). The program is chargeable to GST regardless of the enactment of the Indian Institute of Management Act 2017. The ruling is valid unless declared void under the GST Act. The decision clarified the GST exemption applicability to the EPGP and addressed the issue of fees collection for the academic session 2018-19.

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Issues involved:
- Applicability of GST exemption to Executive Post Graduate Programme in Management (EPGP) after the enactment of Indian Institute of Management Act 2017.
- Clarification on whether the fees collected for EPGP for the academic session 2018-19 are exempted from GST, irrespective of collection timing.

Analysis:

Issue 1: Applicability of GST exemption to EPGP:
The case involved a dispute regarding the exemption of the Executive Post Graduate Programme in Management (EPGP) from Goods and Service Tax (GST) after the enactment of the Indian Institute of Management Act 2017. The applicant argued that post the enactment of the Act, the EPGP provided by the institute should qualify for exemption under Notification No. 12/2017-Central Tax (Rate). However, the Department's view, as provided by the Joint Commissioner, CGST & Central Excise, stated that the EPGP does not qualify for exemption under the said notification. The Authority analyzed the legal status of IIMs post the enactment of the Act and examined the specific entries in the notifications to determine the eligibility for exemption.

Issue 2: Fees collection for EPGP and GST exemption:
The second issue raised was related to the collection of fees for the EPGP for the academic session 2018-19 and whether the fees, regardless of the collection timing (before or after the enactment of the IIM Act 2017), are exempt from GST. The Authority considered the specific entries in the notifications and the nature of the EPGP program to determine the applicability of GST exemption to the fees collected for the EPGP.

Authority's Findings:
After careful consideration of the submissions made by the applicant, the Department's view, and the relevant provisions of the notifications, the Authority made the following rulings:
1. The Executive Post Graduate Programme is not eligible for exemption from GST as it has been expressly excluded from exemption under Entry No. 67 of Notification No. 12/2017-Central Tax (Rate).
2. The Executive Post Graduate Programme conducted by the Applicant is chargeable to GST, irrespective of the enactment of the Indian Institute of Management Act 2017.
3. The ruling is valid subject to the provisions under section 103(2) until and unless declared void under Section 104(1) of the GST Act.

In conclusion, the Authority clarified the applicability of GST exemption to the Executive Post Graduate Programme and addressed the issue of fees collection for the program, providing a detailed analysis based on the relevant legal provisions and notifications.

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