https://www.taxtmi.com/caselaws?id=377938 After the Indian Institute of Management Act, 2017 empowered IIM Bangalore to confer law-recognised qualifications, its long-duration postgraduate diploma and degree programmes fell within the definition of "educational institution" in the GST exemption notification and became exempt under the general services entry from 31.01.2018. Where the general exemption and the specific IIM entry overlapped, the assessee could claim the more beneficial exemption. On the same basis, online educational journals and periodicals supplied to IIM Bangalore were exempt once it qualified as an educational institution: imports from a non-taxable territory were covered by the IGST exemption, and corresponding domestic supplies were also exempt. en-us Fri, 08 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377938 After the Indian Institute of Management Act, 2017 empowered IIM Bangalore to confer law-recognised qualifications, its long-duration postgraduate diploma and degree programmes fell within the definition of "educational institution" in the GST exemption notification and became exempt under the general services entry from 31.01.2018. Where the general exemption and the specific IIM entry overlapped, the assessee could claim the more beneficial exemption. On the same basis, online educational journals and periodicals supplied to IIM Bangalore were exempt once it qualified as an educational institution: imports from a non-taxable territory were covered by the IGST exemption, and corresponding domestic supplies were also exempt. Case-Laws GST Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377938