2018 (11) TMI 336

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....the IIM Act wef 31/01/2018 (hereinafter referred to as "the IIM Act, 2017"), whether or not the Applicant should be considered an "Educational Institution" (ii) If the Applicant is eligible for Eexemption under Entry No. 66(a) of the Notification No. 12/2017 Central Tax (Rate) dated 28/06/2017 (hereinafter referred to as "the Exemption Notification"), and from which date it should be effective. (iii) Whether or not the Applicant is eligible to get Refund of the Tax amount already paid by the Applicant. The issues that can be taken up by the Authority of Advance Ruling are determined by Section 97(2) of the GST Act. Queries regarding the date of effect of any change in the tax rate and regarding refund are not covered under Section 97(2) ....

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.... entry no. 66(a) of the Exemption Notification. 3. Prior to the enactment of the IIM Act the Applicant was exempted under entry no. 67 of the Exemption Notification which categorically granted Exemption to: "Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: - (a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which 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." ....

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....such as Post Graduate Programme (PGP) for 2 years term, Post Graduate Programme for Executives (PGPEX) for one year term, Post Graduate Programme for Executives for visionary Leaderships in manufacturing (PGPEX-VLM) for one year term, Fellow Programme etc. After enactment of the IIM Act the Applicant is eligible to grant degrees, diplomas and other academic distinctions or titles and to institute and award fellowships, scholarships, prizes and medals, honorary awards and other distinctions under Section 7 of the IIM Act. The IIM Act is aimed to declare certain Institutes of Management to be of national importance. On and from the commencement of the Act, every existing Institute shall be a body corporate by the same name as mentioned in col....