https://www.taxtmi.com/circulars?id=66085 Services by IIMs to students enrolled in long duration programmes (one year or more) that confer degrees or diplomas recognized by law are exempt from GST under the educational institution exemption; short duration executive or need based programmes awarding only participation certificates are taxable. Transitional treatment: only three specified programmes were exempt for the 1 July 2017-30 January 2018 period; both the specific and general exemptions were available during 31 January 2018-31 December 2018, with the more beneficial notification claimable. Corresponding IGST/UTGST/SGST entries are similarly clarified. en-us Tue, 01 Jan 2019 00:00:00 +0530 Tue, 13 Dec 2022 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66085 Services by IIMs to students enrolled in long duration programmes (one year or more) that confer degrees or diplomas recognized by law are exempt from GST under the educational institution exemption; short duration executive or need based programmes awarding only participation certificates are taxable. Transitional treatment: only three specified programmes were exempt for the 1 July 2017-30 January 2018 period; both the specific and general exemptions were available during 31 January 2018-31 December 2018, with the more beneficial notification claimable. Corresponding IGST/UTGST/SGST entries are similarly clarified. Circulars GST - States Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66085