2018 (11) TMI 336 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2018 (19) G. S. T. L. 104 (A. A. R. – GST) – Educational Institution or not – introduction of the IIM Act wef 31/01/2018 – eligibility for exemption under Entry No. 66(a) of the Notification No. 12/2017 Central Tax (Rate) dated 28/06/2017 – date of effect of notification – eligibility of refund of tax amount already paid – scope of Section 97(2) of the GST Act.
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Held that:- The issues that can be taken up by the Authority of Advance Ruling are determined by Section 97(2) of the GST Act. Queries regarding the date of effect of any change in the tax rate and regarding refund are not covered under Section 97(2) of the GST Act – The Authority for Advance Ruling can only take up for consideration the queries related to whether or not the Applicant is an “Educational Institution” and is liable to be exempted under of the Entry No. 66(a) of the Exemption Notification.
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The IIM Act does not mention any specific degree/d
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of the Exemption Notification in terms of the IIM Act. Exemption under Entry no. 66(a) is applicable to such educational institutions as such, especially as the law mentions that the qualifications awarded are to be “recognised by any law for the time being in force”. As Entry No. 67 specifically concerns IIMs, courses mentioned therein, will be eligible for Exemption under the specific entry, even if not mentioned elsewhere under any law for the time being in course – the provisions of the law are available to the Applicant.
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Ruling:- The Applicant 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.
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The Applicant is eligible for benefit for exemption under Entry No. 66(a) of Notification No. 12/2017-CT(Rate) dated 28/06/2017, being an educational institution in terms of clause 2(y) of the said notification. – WBAAR 22 OF 2018, 21/WBAAR/2018-19 Dated:- 2-11-2018 – VISHWANATH AN
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Advance Ruling are determined by Section 97(2) of the GST Act. Queries regarding the date of effect of any change in the tax rate and regarding refund are not covered under Section 97(2) of the GST Act. The Authority for Advance Ruling can only take up for consideration the queries related to whether or not the Applicant is an Educational Institution and is liable to be exempted under of the Entry No. 66(a) of the Exemption Notification. The Applicant states that the questions raised are not pending or decided in any proceedings under the Act. The officer concerned has not raised any objection. The Application is, therefore, admitted, limiting the Ruling only to the questions admissible under section 97(2) of the GST Act. 2. Apart from providing Educational Services, IIM Calcutta also imparts placement and recruitment services and renting out of immovable property. Prior to 31/12/2018, the Applicant was a Society under the Societies Registration Act, 1860. In terms of the Indian Insti
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ents, 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 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. 4. The Applicant refers to several judgments, including ones by the Apex Court, where the court settles that if benefits under more than one provision are lawfully available, the assessee can enjoy the one more beneficial to him. [Collector of Central Excise -vs- Indian Petro Chemicals (1997) 92 ELT 13 (SC) = 1996 (12) TMI 66 – SUPREME COURT OF INDIA; HCL Ltd -vs- Collector of Customs (2001) 130 ELT 405 (SC) = 2001 (3) TMI 971 – SUPREME COURT OF INDIA; Commissioner of Central Excise and Service Tax -vs- Orient Bell Ltd (CEA – 65/2016 before the High Court of Karnataka) = 2018 (8) TM
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PEX) for one year term, Post Graduate Programme for Executives for visionary Leaderships in manufacturing (PGPEX-VLM) for one year term, Fellow Programme etc. After enactment of the IIM Act the Applicant is eligible 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 under Section 7 of the IIM Act. The IIM Act is aimed to declare certain Institutes of Management to be of national importance. On and from the commencement of the Act, every existing Institute shall be a body corporate by the same name as mentioned in column 5 of the Schedule to the above Act. The Applicant is mentioned therein. 7. However, the IIM Act does not mention any specific degree/diploma/program that can be or shall be undertaken by the Applicant. In absence of such specification, reference should be made to the degrees/programmes recognized and approved by the University Grants Commissi
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warded are to be recognised by any law for the time being in force . As Entry No. 67 specifically concerns IIMs, courses mentioned therein, will be eligible for Exemption under the specific entry, even if not mentioned elsewhere under any law for the time being in course. Hence, it can be concluded that both the provisions of the law are available to the Applicant. 10. The judgments alluded to are relevant in the present context in so much as they all have dealt with situations where there are no disputes that benefits under two or more notifications are available to the assessee. The court, including the apex court, settles that if benefits under more than one provision are lawfully available, the assessee can enjoy the provision more beneficial to him. In view of the foregoing we rule as under RULING a) The Applicant 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. b) The Applicant is e
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