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of <h1>Appellate ruling confirms IIM, Calcutta's educational institution status under GST Act</h1> <h3>In Re: M/s. Indian Institute of Management, Calcutta</h3> In Re: M/s. Indian Institute of Management, Calcutta - 2019 (23) G.S.T.L. 306 (App. A. A. R. - GST) Issues Involved:Appeal against Advance Ruling on the classification of an educational institution under GST laws and eligibility for exemptions and refunds.Analysis:Issue 1: Classification as an Educational InstitutionThe Appellant challenged the Advance Ruling that classified the Indian Institute of Management, Calcutta as an 'educational institution' under the GST Act. The Appellant argued that specific provisions in the exemption notification should be considered, distinguishing IIMs from other educational institutions. The Appellant contended that the qualifications offered by IIMs must be recognized by law, questioning the authority of IIMs to confer degrees without UGC approval. However, the Appellate Authority upheld the classification, citing the IIM Act of 2017 granting IIMs the status of 'institutions of national importance' and empowering them to provide recognized qualifications.Issue 2: Eligibility for ExemptionsThe Appellant disputed the eligibility of IIM, Calcutta for exemption under Entry No. 66(a) of the Notification, arguing that the specific provisions for IIMs under Entry No. 67 should prevail. The Circular issued by the Ministry of Finance clarified the applicability of GST on IIM courses, stating that IIMs were entitled to specific exemptions under Entry No. 67 until 31st January 2018. From 31st January 2018 to 31st December 2018, IIMs could choose to avail exemptions under either Entry No. 66 or Entry No. 67. The Appellate Authority aligned with the Circular's interpretation, allowing IIM, Calcutta to avail exemptions under Entry No. 66 post the deletion of Entry No. 67.Issue 3: Refund of Tax AmountThe Appellant raised concerns regarding the refund of tax amounts already paid by IIM, Calcutta. However, the judgment primarily focused on the classification and eligibility for exemptions, and no specific ruling was provided regarding the refund issue. The Appellate Authority's decision modified the initial Advance Ruling, emphasizing the eligibility of IIM, Calcutta for exemptions under specific entries based on the Circular's guidance.In conclusion, the Appellate Authority for Advance Ruling, West Bengal modified the initial ruling, confirming the classification of IIM, Calcutta as an educational institution under the GST Act and determining its eligibility for exemptions based on specific entries in the Notification. The judgment aligned with the Circular's clarification on the applicability of GST exemptions to IIMs, resolving the ambiguity and providing clarity on the tax treatment of IIM courses.
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