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    <title>Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)</title>
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    <description>IIMs are treated as educational institutions under the GST notifications by virtue of the IIM Act; services to students in long duration programmes (one year or more) that confer legally recognised qualifications and are awarded on the Board of Governors&#039; recommendation are exempt from GST, while short duration executive programmes (less than one year) that issue participation certificates and do not confer such qualifications are not exempt.</description>
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      <description>IIMs are treated as educational institutions under the GST notifications by virtue of the IIM Act; services to students in long duration programmes (one year or more) that confer legally recognised qualifications and are awarded on the Board of Governors&#039; recommendation are exempt from GST, while short duration executive programmes (less than one year) that issue participation certificates and do not confer such qualifications are not exempt.</description>
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