https://www.taxtmi.com/caselaws?id=376994 A statutory change under the Indian Institute of Management Act, 2017 brought IIM Calcutta within the definition of an "educational institution" in Notification No. 12/2017-Central Tax (Rate) from 31.01.2018, because the institution then acquired recognised status and power to grant qualifications. Before that date, exemption under Entry 66 was unavailable, though Entry 67 could apply to specified IIM programmes. From 31.01.2018 to 31.12.2018, exemption was available under either entry for eligible services. After Entry 67 was deleted from 01.01.2019, exemption continued only under Entry 66. en-us Fri, 01 Mar 2019 00:00:00 +0530 Thu, 06 Mar 2025 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376994 A statutory change under the Indian Institute of Management Act, 2017 brought IIM Calcutta within the definition of an "educational institution" in Notification No. 12/2017-Central Tax (Rate) from 31.01.2018, because the institution then acquired recognised status and power to grant qualifications. Before that date, exemption under Entry 66 was unavailable, though Entry 67 could apply to specified IIM programmes. From 31.01.2018 to 31.12.2018, exemption was available under either entry for eligible services. After Entry 67 was deleted from 01.01.2019, exemption continued only under Entry 66. Case-Laws GST Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376994