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    <title>Applicability of GST on various programmes conducted by Indian Institute of Managements (IIMs)</title>
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    <description>Applicability of GST on IIM programmes depends on educational-institution status under the IIM Act; long-duration programmes leading to law-recognised qualifications recommended by the Board of Governors are exempt from GST, whereas short-duration executive programmes that award only participation certificates are taxable. The circular explains transitional positions, allows selection of the more beneficial exemption where two applied, and supplies representative lists of exempt and taxable programmes.</description>
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      <description>Applicability of GST on IIM programmes depends on educational-institution status under the IIM Act; long-duration programmes leading to law-recognised qualifications recommended by the Board of Governors are exempt from GST, whereas short-duration executive programmes that award only participation certificates are taxable. The circular explains transitional positions, allows selection of the more beneficial exemption where two applied, and supplies representative lists of exempt and taxable programmes.</description>
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