Whether courses offered by an Indian Institute of Management (IIM) is exempted from GST ?
Issue Favourable to Tax Payer ?:- yes
Held - All IIMs (which includes IIMB) became eligible for exemption as an educational institution with effect from 31st January 2018 under entry Sl.....
Issue Favourable to Tax Payer ?:- yes
Held - Circular No. 82/01/2019-GST (F. No. 354/428/2018-TRU) dated 01.01.2019 issued by the Government of India, Ministry of Finance, Department of.....
Issue Favourable to Tax Payer ?:- yes
Held - The Applicant is an “Educational Institution” within the meaning of sub-clause (ii) of clause 2(y) of the Exemption Notification in term.....
Issue Favourable to Tax Payer ?:- no
Held - Both Serial no. 66 and 67 are related to all educational services covered under the same Heading 9992. This leads us to the inescapable conc.....