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of <h1>GST Exemption for IIM Programs: Long-duration Courses Exempt, Short Executive Courses Taxed at 18% Post-2018 Clarification.</h1> The circular clarifies the applicability of GST on programs conducted by Indian Institutes of Management (IIMs). As of January 31, 2018, IIMs are considered 'educational institutions' under the IIM Act, 2018, exempting their long-duration programs (one year or more) from GST. Prior to this date, only specific programs were exempt. Short-duration executive programs remain subject to GST at 18%. From January 31, 2018, IIMs can choose the most beneficial exemption under two available notifications. The circular provides lists of exempt and non-exempt programs, applicable to corresponding SGST notifications.
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