GST exemption for educational programmes clarified: long duration IIM degree/diploma courses exempt while short executive courses remain taxable. IIMs attained educational institution status from 31 January 2018, so services to students in long duration programmes (one year or more) conferring legally recognised degrees or diplomas are exempt from GST; short duration executive programmes awarding only participation certificates are not exempt and attract standard GST. For 1 July 2017-30 January 2018 only three specified long programmes were exempt; for 31 January-31 December 2018 both the general and specific exemptions co existed, allowing choice of the more beneficial exemption. The clarification also applies to corresponding IGST, UTGST and SGST notifications.
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GST exemption for educational programmes clarified: long duration IIM degree/diploma courses exempt while short executive courses remain taxable.
IIMs attained educational institution status from 31 January 2018, so services to students in long duration programmes (one year or more) conferring legally recognised degrees or diplomas are exempt from GST; short duration executive programmes awarding only participation certificates are not exempt and attract standard GST. For 1 July 2017-30 January 2018 only three specified long programmes were exempt; for 31 January-31 December 2018 both the general and specific exemptions co existed, allowing choice of the more beneficial exemption. The clarification also applies to corresponding IGST, UTGST and SGST notifications.
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