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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST exemption for educational services: long duration degree programmes at institutes of national importance qualify, short term executive courses do not.</h1> IIMs are treated as educational institutions under the GST notifications by virtue of the IIM Act; services to students in long duration programmes (one year or more) that confer legally recognised qualifications and are awarded on the Board of Governors' recommendation are exempt from GST, while short duration executive programmes (less than one year) that issue participation certificates and do not confer such qualifications are not exempt.

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