https://www.taxtmi.com/caselaws?id=370319 For Indian Institutes of Management, the specific exemption entry in Notification No. 12/2017-Central Tax (Rate) governs taxable treatment, and the general exemption for educational institution services cannot be selectively invoked to broaden exemption. Applying this structure, the AAR held that long-duration postgraduate diploma and degree programmes at IIM Bengaluru, other than those expressly covered by the specific entry, are not exempt under the general education exemption. The same reasoning applied to online educational journals or periodicals supplied to the institute, which also could not claim exemption under the general entry. The ruling therefore denied GST exemption on both issues. en-us Thu, 25 Oct 2018 00:00:00 +0530 Wed, 05 Mar 2025 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370319 For Indian Institutes of Management, the specific exemption entry in Notification No. 12/2017-Central Tax (Rate) governs taxable treatment, and the general exemption for educational institution services cannot be selectively invoked to broaden exemption. Applying this structure, the AAR held that long-duration postgraduate diploma and degree programmes at IIM Bengaluru, other than those expressly covered by the specific entry, are not exempt under the general education exemption. The same reasoning applied to online educational journals or periodicals supplied to the institute, which also could not claim exemption under the general entry. The ruling therefore denied GST exemption on both issues. Case-Laws GST Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370319