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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>With effect from 31 January 2018, all scheduled IIMs qualify as educational institutions under the cited notification, making services to students in long duration programmes (one year or more) that confer law recognised degrees or diplomas exempt from GST; by contrast, short duration executive programmes awarding participation certificates (less than one year) are not exempt and attract standard GST.</description>
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      <description>With effect from 31 January 2018, all scheduled IIMs qualify as educational institutions under the cited notification, making services to students in long duration programmes (one year or more) that confer law recognised degrees or diplomas exempt from GST; by contrast, short duration executive programmes awarding participation certificates (less than one year) are not exempt and attract standard GST.</description>
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