GST exemption for educational services: long-duration degree programmes at national institutes qualify, short executive courses remain taxable. All IIMs qualify as educational institutions under the IIM Act; services to students in long duration programmes (one year or more) conferring a diploma or degree recognised by law are exempt from GST, while short duration executive or need based programmes under one year that issue participation certificates are not exempt. Transitional provisions permitted claiming the more beneficial exemption where multiple notifications overlapped, and a specific IIM entry was later deleted as redundant.
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.
GST exemption for educational services: long-duration degree programmes at national institutes qualify, short executive courses remain taxable.
All IIMs qualify as educational institutions under the IIM Act; services to students in long duration programmes (one year or more) conferring a diploma or degree recognised by law are exempt from GST, while short duration executive or need based programmes under one year that issue participation certificates are not exempt. Transitional provisions permitted claiming the more beneficial exemption where multiple notifications overlapped, and a specific IIM entry was later deleted as redundant.
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