https://www.taxtmi.com/circulars?id=60932 IIMs recognised as educational institutions provide long-duration programmes (one year or more) conferring degrees/diplomas recognised by law; services to students in such programmes are exempt from GST. Short-duration executive programmes awarding participation certificates are not exempt and attract standard GST. Transitional provisions applied for the period before institutional recognition, and where multiple exemptions co-existed an assessee could claim the more beneficial exemption. The clarification extends to IGST, UTGST and SGST exemption entries. en-us Tue, 08 Jan 2019 00:00:00 +0530 Mon, 13 May 2019 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60932 IIMs recognised as educational institutions provide long-duration programmes (one year or more) conferring degrees/diplomas recognised by law; services to students in such programmes are exempt from GST. Short-duration executive programmes awarding participation certificates are not exempt and attract standard GST. Transitional provisions applied for the period before institutional recognition, and where multiple exemptions co-existed an assessee could claim the more beneficial exemption. The clarification extends to IGST, UTGST and SGST exemption entries. Circulars GST - States Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60932