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IIM Kolkata is an educational institution; eligible for exemption benefit: AAR

November 6, 2018[2018] 99 taxmann.com 80 (AAR - WEST BENGAL)
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GST : Where applicant is engaged in providing educational services to students, after introduction of Indian Institutes of Management Act, 2017 with effect from 31-1-2018, it is an 'educational institution' and is eligible for benefit of exemption under Heading No. 9992

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