https://www.taxtmi.com/circulars?id=62361 All IIMs qualify as educational institutions under the IIM Act; services to students in long duration programmes (one year or more) conferring a diploma or degree recognised by law are exempt from GST, while short duration executive or need based programmes under one year that issue participation certificates are not exempt. Transitional provisions permitted claiming the more beneficial exemption where multiple notifications overlapped, and a specific IIM entry was later deleted as redundant. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62361 All IIMs qualify as educational institutions under the IIM Act; services to students in long duration programmes (one year or more) conferring a diploma or degree recognised by law are exempt from GST, while short duration executive or need based programmes under one year that issue participation certificates are not exempt. Transitional provisions permitted claiming the more beneficial exemption where multiple notifications overlapped, and a specific IIM entry was later deleted as redundant. Circulars GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62361