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<h1>GST Exemption Removed for IIM Services to Students from Jan 1, 2019; Notification No. 29/2018-Integrated Tax (Rate)</h1> The omission of a GST exemption for services provided by Indian Institutes of Management (IIMs) to students, effective January 1, 2019. Previously, the exemption applied to specific educational programs, including two-year full-time postgraduate programs, fellow programs, and five-year integrated programs, excluding Executive Development Programs. This change was enacted through Notification No. 29/2018-Integrated Tax (Rate) on December 31, 2018. Further clarification on the applicability of GST to IIM programs was provided in Circular No. 82/01/2019-GST, dated January 1, 2019.