https://www.taxtmi.com/circulars?id=61153 IIMs are treated as educational institutions under the relevant tax notification because they can award legally recognised degrees/diplomas; services to students in long duration programmes of one year or more that confer such qualifications are exempt from GST, whereas short duration executive or need based programmes awarding only participation certificates are not exempt and attract standard GST. The circular outlines transitional treatment where specific and general exemption entries coexisted, permitting selection of the more beneficial exemption during the overlap. en-us Wed, 27 Feb 2019 00:00:00 +0530 Tue, 28 May 2019 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61153 IIMs are treated as educational institutions under the relevant tax notification because they can award legally recognised degrees/diplomas; services to students in long duration programmes of one year or more that confer such qualifications are exempt from GST, whereas short duration executive or need based programmes awarding only participation certificates are not exempt and attract standard GST. The circular outlines transitional treatment where specific and general exemption entries coexisted, permitting selection of the more beneficial exemption during the overlap. Circulars GST - States Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61153