https://www.taxtmi.com/caselaws?id=303591 An Executive Post Graduate Programme in Management conducted by an Indian Institute of Management was treated as exempt from GST under entry 66 of Notification No. 12/2017-Central Tax (Rate) from 31 January 2018, because the IIM Act, 2017 empowered IIMs to grant degrees, diplomas and other academic distinctions and thereby brought them within the scope of educational institutions. A one-year full-time programme ending in an Executive Post Graduate Diploma was therefore regarded as a long-duration academic programme conferring a qualification recognised by law. en-us Sat, 02 Mar 2019 00:00:00 +0530 Thu, 06 Mar 2025 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303591 An Executive Post Graduate Programme in Management conducted by an Indian Institute of Management was treated as exempt from GST under entry 66 of Notification No. 12/2017-Central Tax (Rate) from 31 January 2018, because the IIM Act, 2017 empowered IIMs to grant degrees, diplomas and other academic distinctions and thereby brought them within the scope of educational institutions. A one-year full-time programme ending in an Executive Post Graduate Diploma was therefore regarded as a long-duration academic programme conferring a qualification recognised by law. Case-Laws GST Sat, 02 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303591