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    <title>2018 (9) TMI 1040 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH</title>
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    <description>The Authority ruled that the Executive Post Graduate Programme in Management (EPGP) is not exempt from GST under Entry No. 67 of Notification No. 12/2017-Central Tax (Rate). The program is chargeable to GST regardless of the enactment of the Indian Institute of Management Act 2017. The ruling is valid unless declared void under the GST Act. The decision clarified the GST exemption applicability to the EPGP and addressed the issue of fees collection for the academic session 2018-19.</description>
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      <description>The Authority ruled that the Executive Post Graduate Programme in Management (EPGP) is not exempt from GST under Entry No. 67 of Notification No. 12/2017-Central Tax (Rate). The program is chargeable to GST regardless of the enactment of the Indian Institute of Management Act 2017. The ruling is valid unless declared void under the GST Act. The decision clarified the GST exemption applicability to the EPGP and addressed the issue of fees collection for the academic session 2018-19.</description>
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