TaxTMI 
TaxTMI 
2019 (3) TMI 1987
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....thout depositing the requisite fees, hence a notice dated 26-11-2018 was issued to the appellant to deposit the requisite fees. Appellant replied that there was no functionality available on the GSTN portal wherein the assessee could appropriate the amount already available in his cash ledger towards fees for appeal. Further on dated 04-01-2019 appellant informed that the fee amount by filing of form DRC-03 on online portal has been appropriated. Appellant has appropriated Rs. 20,000/- towards appeal. The appellant also submitted that the issue of taxability or otherwise of the Executive Post Graduate Programme (EPGP) course, which is the matter in the impugned appeal has been clarified in favor of the applicant. Following documents are referred - (a) Minutes of 31st GST Council meeting on 22.12.2018 (b) Notification no. 28/2018-Central Tax (Rate), 31.12.2018 (c) Circular No. 82/01/2019, dated 01-01-2019 BRIEF FACTS OF THE CASE 1. Indian Institute of Management Indore (referred as "Appellant" for brevity) is one of the nineteen Indian Institute of Managements set up to provide high quality management education in India. Appellant was established ....
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....and education up to higher secondary school or equivalent. Nil Nil Services provided by Indian Institute of Management 67 Heading 9992 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 Diplome 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. Nil Nil 6. That notification no. 12/2017-Central Tax (Rate) defines "educational institution" as follows : 2. Definitions. - For the purposes 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 a curriculum for obtaining a qualification recognized by any la....
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....n there is ambiguity in interpretation, which is not in the instant case. 6. The learned AAR failed to appreciate that : a. Before enactment of IIM Act, 2017, there was only a single exemption for Appellant in entry no. 67 of Notification No. 12/2017-CT(Rate) and education services provided by IIM were not covered under general exemption provided in entry no. 66. b. However, post enactment of IIM Act, 2017, Appellant clearly falls within the parameters of exemption clause 66 u/n 12/2017-CT(Rate) read with definition to the notification. 7. As per language of notification no. 12/2017(CTR), Appellant is clearly covered under the aegis of "educational institution" as post enactment of IIM Act, 2017, the qualification conferred by it is recognized by the law in force, namely IIM Act, 2017. PRAYER In view of the foregoing, the prayer made by the Appellant was as under - a. To set aside/modified the impugned advance ruling passed by the authority for advance ruling. b. Grant a personal hearing c. Pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case. DISCUSSION AND FINDIN....
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....r or more) are exempt from levy of GST. As per information received from IIM Ahmedabad, annexure 1 to this circular provides a sample list of programmes which are of long duration (one year or more), recognized by law and are exempt from GST. 4.3 For the period from 1st July, 2017 to 30th January, 2018, IIMs were not covered by the definition of educational institutions as given in notification No. 12/2107-Central Tax (Rate) dated 28-06-2017. Thus, they were not entitled to exemption under Sl. No. 66 of the said notification. However, there was specific exemption to following three programs of IIMs under Sl.No. 67 of notification No. 12/2017-Central Tax (Rate):- (i) 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. (ii) fellow programme in Management, (iii) five years integrated programme in Management. Therefore, for the period from 1st July, 2017 to 30th January, 2018, GST exemption would be available only to three long duration programs specified above. 4.4 It is further,....
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.... (CAT) conducted by the Indian Institute of Management, ii. fellow programme in Management, iii. five years integrated programme in Management Exempt from GST i. One-year Post Graduate Programs for Executives. ii. Any programs other than those mentioned at Sl. No. 67 of notification No. 12/2017-Central Tax (Rate), dated 28-06-2017. iii. All short duration executive development programs or need based specially designed programs (less than one year) Not exempt from GST 2. 31st January, 2018 onwards All long duration programs (one year or more) conferring degree/diploma as recommended by Board of Governors as per the power vested in them under the IIM Act, 2017 including one-year Post Graduate Programs for executives. Exempt from GST All short duration executive development programs or need based specially designed programs (less than one year) which are not a qualification recognized by law. Not exempt from GST 4.8 Anneuxre 1 : (Programmes exempt under GST Law) The IIM- Ahmedabad refers such persons as their students who attend long duration programmes offered by the Institute for which diplomas/degrees are awarded by the Institute. These ....