TaxTMI 
TaxTMI 
2019 (3) TMI 1015
X X X X Extracts X X X X
X X X X Extracts X X X X
....: Sri Rakesh B Chhatbar, CA, Authorised Representative This Appeal has been filed by the Assistant Commissioner, Joka Division, Kolkata South CGST & CX Commissionerate (hereinafter referred to as "the Appellant") on 04.12.2018 against Advance Ruling No. 21/WBAAR/2018-19 dated 02.11.2018 = 2018 (11) TMI 336 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL, pronounced by the West Bengal Authority for Advance Ruling in the matter of the Indian Institute of Management, Calcutta. 2. The Indian Institute of Management, Calcutta, located at Diamond Harbour Road, Joka, Kolkata, (hereinafter referred as "the IIM, Calcutta"), holding GSTIN 19AAAA10632H1ZZ, stated to be an Educational Institution funded by the Government of India, engaged, inter alia, in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed by the WBAAR or pass any such further or other orders as may be deemed fit and proper in the facts and circumstances of the case on the following grounds: (a) The exemption under Sl. No. 66(a) of the Notification No. 12/2017-Central Tax (rate) dated 28.06.2017 has been granted for services provided by an educational institution to its students, faculty and staff. The educational institute referred to here refers to any institution in general associated with training and learning in the field of education. (b) The WBAAR failed to consider the fact that sl. no 67 of Notification No. 12/2017-Central Tax (rate) dated 28.06.2017 being specific in nature and applicable for IIMs only should prevail over the general exemption as provided in sl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion providing services by way of - (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; 9. The Indian Institute of Management Act, 2017, which came into force on and from 31.01.2018, granted IIMs the status of "institutions of national importance" and they were empowered to grant degrees, diplomas and other academic distinctions or tiles. Thus the Respondent is an "Educational Institution" within the meaning of sub-clause (ii) of clause 2(y) of Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017, with effect....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cleaning or housekeeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary: Provided that nothing contained in entry (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." Entry at serial No. 67: "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....