TaxTMI 
TaxTMI 
2018 (11) TMI 662
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....n respect of the following questions: a) Whether the long duration post graduate diploma/ degree granting programmes offered by the Indian Institute of Management, Bengaluru other than specifically mentioned in Sl.No.67 of Notification No.12/ 2017 - Central Tax (Rate) dated 28th June 2017 as amended by Notification No.2 /2018 dated 25th January 2018 are exempted from the GST output liability on education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian Institute of Management Act, 2017? b) Whether supply of online educational journals or periodicals to the Indian Institute of Management, Bengaluru is exempted from reverse charge liability of GST under Sl. No.66 of Notification No.12 / 2017 - Central Tax (Rate) dated 28th June 2017 as amended by Notification No. 2/2018 dated 25th January 2018 being education provided as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian Institute of Management Act, 2017? 3. The applicant furnishes some facts relevant to the stated activity: a) The appl....
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....017 Central Tax (Rate) dtd 28-06-2017 1 Fellow Programme in Management (FPM) is a full time doctoral programme and is committed to train individual who will excel in their area of research through publication of high quality work of international standard 5 years Exempted 2 Post Graduate Programme in Management (PGP) is designed to equip student with skill and capabilities that will enable them to reach responsible global position in management. The PGP revolves around the principle that world-class business leaders are not mass produced; they are nurtured and developed in a practical application-oriented, user friendly environment. This is a flagship MBA degree equivalent programme where students are admitted through CAT 2 years Exempted g) The applicant has also provided a table containing the programmes which they feel are exempted post enactment of IIM Act 2017 Sl.No. Programmes Offered Period Taxability under GST post enactment of IIM Act 2017 1 Post Graduate Programme in Public Policy and Management (PGPPM) catalyzed by the Government of India and United Nations Development Program, the PGPPM is packed with path breaking inside ....
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....al qualification which is recognized by the said Act: i. Section 2 : Declaration of certain institutions as institutions of national importance. "Whereas the objects of the Institutes mentioned in the Schedule are such as to make them institutions of national importance, it is hereby declared that each such institute is an institution of national importance." ii. Section 3 (h) - "Institute" means any Institute mentioned in column (5) of the Schedule; iii. Section 4: Incorporation of Institutes (1) On and from the commencement of this Act. Every existing Institute shall be a body corporate by the same name as mentioned in column (5) of the Schedule. iv. Section 7 : Powers and functions of Institute Subject to the provisions of this Act, every institute shall exercise the following powers and perform the following functions, namely: (f) 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; v. Section 8: Institutes to be open to all irrespective of sex, race, creed, caste or cla....
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....y of the following matters, namely: (b) the courses of study to be laid down for all degrees and diplomas of the Institute THE SCHEDULE (See Section 4) Sl.No. Name of the State Name of the Existing Institute Location Name of the Institute Incorporated under this Act (1) (2) (3) (4) (5) 1 Karnataka Indian Institute of Management, Bangalore, A society registered under the Mysore Societies Registration Act, 1960 (17 of 1960) Bengaluru Indian Institute of Management, Bangalore xi. Meaning of the term "any law for the time being in force" Further the expression "any law for the time being in force" is of wide connotation. It is submitted that the word "law" itself is very wide in its scope and would include within its ambit not only statutes (whether taxing statute or otherwise) but an order made by the Government, resolution of Government, Government schemes, notification, rules and regulations, customs, usage, etc., which have the force of law. xii. Meaning of the term "Curriculum" Curriculum refers to the means and materials with which students will interact for the purpose of achieving identified educational out....
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....ication No. 12/2017 - Central Tax (Rate) dated 28th June, 2017 as amended by Notification -2/ 2018 dated 25th January 2018 by considering the said courses as education and shall be treated as part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of the enactment of Indian Institute of Management Act, 2017. (b) To exempt supply of online educational journals or periodicals to IIMB from Reverse Charge liability of GST under Sl No. 66 of Notification No, 12/ 2017 - Central Tax (Rate) dated 28th June 2017 as amended by Notification No.2/2018 dated 25th January 2018 considering the same as education provided as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of the enactment of Indian Institute of Management Act, 2017. 4. The applicant has also submitted the extract from the minutes of 164th Board Meeting held on 17th March 2018. 3. Award of Diplomas, Certificates and Distinctions to Graduands The Director referred to the following two Resolutions that had been circulated to the Board Members on 16th March 2018, which was approved by 11 members. ....
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....o an educational institution, by way of, (i) Transportation of students, faculty and staff; (ii) Catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union Territory; (iii) Security or cleaning or house-keeping performed in such educational institution. (iv) Services relating to admission to, or conduct of examination by, such institution; (v) Supply of online educational journals or periodicals: Provided that nothing contained in sub-items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of, - (i) Pre-school education and education up to higher secondary school or equivalent; or (ii) Education as a part of an approved vocational education course. 4.2 The two competing entries of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 relevant to the issue are Entry no. 66 and 67....