GST – States – 07/2019/GST – Dated:- 31-1-2019 – Government of Andhra Pradesh Commercial Taxes Department Proceedings of the Chief Commissioner of State Tax (FAC), Andhra Pradesh Present: Sri.J.SyamaIa Rao, I.A.S. Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada Circular No.07/2019/GST CCTs Ref.in CCW/GST/74/2015 Dt. 31.01.2019 Subject: Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)- Reg. This has reference to the Indian Institutes of Management Act, 2018 which came into force on 31st January, 2018. According to provisions of the IIM Act, all the 11Ms listed c; in the schedule to the 11M Act are institutions of national importance . They are empowered to (i) grant degrees, diplomas, and other academic distinctions or titles, (ii) specify the criteria and process for admission to courses or programmes of study, and (iii) specify the academic content of programmes. Therefore, with effect from 31st January, 2018,
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t July, 2017 to 30th January, 2018, 11Ms were not covered by the definition of educational institutions as given in G.O.Ms.No.588, Revenue (Commercial Taxes-II), 12th December, 2017 {corresponding notification No. 12/2017-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 G.O.Ms.No.588, Revenue (Commercial Taxes-II), 12th December, 2017 {corresponding notification No. 12/ 2017 Central Tax (Rate) dated 28.06.2017} :- (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 30thJanuary, 2018, GST exemption would be avai
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rt in many cases that if there are two or more exemption notifications available to an assessee, the assessee can claim the one that is more beneficial to him. Therefore, from 31st January, 2018 to 31st December, 2018, IIMs can avail exemption either under Sl. No 66 or Sl. No. 67 of the said notification for the eligible programs. In this regard following case laws may be referred- i. H.C.L. Limited vs Collector of Customs [2001 (130) ELT 405 (SC)] = 2001 (3) TMI 971 – SUPREME COURT OF INDIA ii. Collector of Central Excise, Baroda vs Indian Petro Chemicals [1997 (92) ELT 13 (SC)] = 1996 (12) TMI 66 – SUPREME COURT OF INDIA iii. Share Medical Care vs Union of India reported at 2007 (209) ELT 321 (SC) = 2007 (2) TMI 2 – SUPREME COURT OF INDIA iv. CCE vs Maruthi Foam (P) Ltd. [1996 (85) RLT 157 (Tri.) = 1995 (9) TMI 194 – CEGAT, NEW DELHI as affirmed by Hon'ble Supreme Court vide 2004 (164) ELT 394 (SC) = 2004 (1) TMI 328 – SUPREME COURT OF INDIA 6. Indian Institutes of Management als
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ed by Indian Institutes of Management Whether exempt from GST (1) (2) (3) (4) 1 1st July, 2017 to 30th January, 2018 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. Exempt GST from i. One- year Post Graduate Programs for Executives, ii. Any programs other than those mentioned at Sl. No. 67 of G.O.Ms.No.588, Revenue (Commercial Taxes-II), 12th December, 2017 {corresponding 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
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