2018 (9) TMI 1040

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....ty under the Madhya Pradesh Societies Registration Act, 1973 and is governed by a Board of Governors. 1.2. The India Institute of Management Act 2017, received the Presidential assent on 31.12.2017, and the same has been notified to be effective from 31.01.2018. As per the said Act, the Board of Governors shall be Principal Executive Body of the Institute. 1.3. The applicant is providing various types of courses, some of which are explicitly exempted under GST and tax is payable on fees towards other courses including Executive Post Graduate Programme (EPGP), which is a one year residential programme. 1.4. Under the GST regime, Notification number 11/2017-Central Tax (Rate)and corresponding notification under MPGST Act, 2017 provid....

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....hich the admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) Fellow Programme in Management; (c) Five year integrated programme in Management.     1.5. Further, Notification no.12/2017-Central Tax (Rate) and corresponding notification under MPGST Act, 2017 defines 'Educational Institutions' as follows: 2. Definitions - For the purpose of this Notification, unless the context otherwise requires'- (y) "Educational Institution" means an institution providing services by way of- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of curriculum for obtaining a q....

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....rogramme (EPGP) is provided by Applicant as Institute under the IIM Act, it (EPGP) qualifies to be an exempted from GST. 2. QUESTIONS RAISED BEFORE THE AUTHORITY: The following questions have been posed before the Authority, with reference to the activity undertaken by the Applicant: 2.1 Whether the course - Executive Post Graduate Programme in Management (EPGP), after enactment Indian Institute of Management Act 2017 notified effective from 31st January 2018, is exempted from Goods and Service Tax?; 2.2 In case of exemption to EPGP, will total amount of fees collected towards EPGP for the academic session 2018-19 is exempted, whether collected before or after enactment of IIM Act 2017 or only amount collected after enactment of....

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.... 5.2. We find that the short question before us pertains to applicability of exemption notification no.12/2017 Central Tax (Rate) and corresponding notification under MPGST Act, 2017, in particular Entry No.66, to the Executive Post Graduate Programme in management in view of the Indian Institute of Management Act 2017. The Applicant has emphasised upon the legal status of the IIMs post enactment of IIM Act 2017, which came into effect from 31st January 2018. 5.3. It is necessary to examine the Entry numbers 66 and 67 of the Notification No.12/2017-Central Tax (Rate) and corresponding notification under MPGST Act, 2017, which is essentially a general exemption notification. The entry number 66 seeks to exempt services provided 'by an....

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....ent for the Post Graduate Diploma in Management, to which the admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) Fellow Programme in Management; (c) Five year integrated programme in Management. NIL NIL 5.5 The language of entry no.67 is quite clear and leaves no ambiguity whatsoever. This entry seeks to exempt various education programmes conducted by IIMs, except the Executive Development Programme, from payment of GST. It is thus clear that irrespective of enactment of IIM Act 2017, the intention of the legislature was no to tax the flagship education programmes conducted by these Institutions. However, specific exclusion of Executive Development Programme f....

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....n of Executive Development Programme from exemption becomes even more prominent and emphatic. Moreover, we do not find even an iota of ambiguity in the language of the impugned notification. Further, the principle of 'Strict Interpretation' of the statute has been propounded by the Hon'ble Supreme Court in catena of judgments, and one has to strictly go by what is written in the statute. Though, there is no ambiguity in the matter before us, still we have to conclude that the services provided by the Applicant have a specific mention under Entry No.67 to the Notification 12/2107-Central Tax (Rate) and corresponding notification under MPGST Act, 2017, and therefore, there is no good reason to take shelter of a general entry (entr....