GST liability for IIM programmes extended to Uttar Pradesh SGST through equivalent provisions and circular-based guidance. GST liability on various programmes conducted by Indian Institutes of Management (IIMs) was clarified through a Central Board circular, and the Uttar Pradesh Commercial Tax administration stated that the corresponding provisions of the CGST Act and Rules are mirrored in the Uttar Pradesh SGST framework. The facts and guidance contained in the Central circular were therefore made applicable under the Uttar Pradesh SGST Act and Rules as well, and subordinate officers were directed to act accordingly.
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Provisions expressly mentioned in the judgment/order text.
GST liability for IIM programmes extended to Uttar Pradesh SGST through equivalent provisions and circular-based guidance.
GST liability on various programmes conducted by Indian Institutes of Management (IIMs) was clarified through a Central Board circular, and the Uttar Pradesh Commercial Tax administration stated that the corresponding provisions of the CGST Act and Rules are mirrored in the Uttar Pradesh SGST framework. The facts and guidance contained in the Central circular were therefore made applicable under the Uttar Pradesh SGST Act and Rules as well, and subordinate officers were directed to act accordingly.
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