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<h1>Tripura Issues Circular on GST Applicability for IIM Programs u/s 168 of State GST Act 2017.</h1> The Government of Tripura issued Circular No. 01/2019-GST addressing the applicability of GST on programs conducted by Indian Institutes of Management (IIMs). The circular, dated January 3, 2019, instructs tax officials to adhere to the guidelines provided in Circular No. 82/01/2019-GST by the Department of Revenue, Tax Research Unit. This directive aims to ensure consistent application of GST provisions across various programs offered by IIMs, as outlined under section 168 of the Tripura State Goods and Services Tax Act, 2017.