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Long duration diploma/degree certificate courses offered by IIM are exempt from GST w.e.f 31.01.2018

March 13, 2019[2019] 103 taxmann.com 156 (AAAR-KARNATAKA)
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GST: Pursuant to enactment of IIM Act, 2017, with effect from 31-1-2018, long duration postgraduate programs offered by IIMs including appellant, Indian Institute of Management, Bengaluru (IIMB) will be exempt from GST under SI. No. 66 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017

GST: Indian Institute of Management will be eligible for exemption from payment of IGST in respect of supply of online journals and periodicals received from a person located in a non-taxable territory in terms of SI. No. 10 of Notification No. 09/2017 IT (R), dated 28-6-2017 as amended

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