https://www.taxtmi.com/circulars?id=58874 IIMs attained educational institution status from 31 January 2018, so services to students in long duration programmes (one year or more) conferring legally recognised degrees or diplomas are exempt from GST; short duration executive programmes awarding only participation certificates are not exempt and attract standard GST. For 1 July 2017-30 January 2018 only three specified long programmes were exempt; for 31 January-31 December 2018 both the general and specific exemptions co existed, allowing choice of the more beneficial exemption. The clarification also applies to corresponding IGST, UTGST and SGST notifications. en-us Tue, 01 Jan 2019 00:00:00 +0530 Wed, 02 Jan 2019 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58874 IIMs attained educational institution status from 31 January 2018, so services to students in long duration programmes (one year or more) conferring legally recognised degrees or diplomas are exempt from GST; short duration executive programmes awarding only participation certificates are not exempt and attract standard GST. For 1 July 2017-30 January 2018 only three specified long programmes were exempt; for 31 January-31 December 2018 both the general and specific exemptions co existed, allowing choice of the more beneficial exemption. The clarification also applies to corresponding IGST, UTGST and SGST notifications. Circulars GST Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58874