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of <h1>GST Exemption Clarified for IIM Programs: Long Courses Exempt, Short Executive Programs Subject to 18% GST.</h1> The circular clarifies the applicability of GST on programs conducted by Indian Institutes of Management (IIMs). Long-duration programs (one year or more) that confer degrees or diplomas are exempt from GST, effective from January 31, 2018, as IIMs are recognized as educational institutions under the IIM Act, 2017. Prior to this date, only specific programs were exempt. Short-duration executive programs, which do not confer recognized qualifications, are subject to an 18% GST. The circular provides a list of exempt and non-exempt programs and emphasizes the choice of the most beneficial exemption for the period from January 31, 2018, to December 31, 2018.
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