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- Whether courses offered by an Indian Institute of Management (IIM) is exempted from GST ?
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.....
- Whether courses offered by an institute as per a specified curriculum is exempted from GST ?
- Whether GST is applicable to grants / donations / aids received by Charitable Institute?
- Whether the interest component of EMI of loan advanced by the Bank is exempt from GST ?
- Whether GST is applicable on foreclosure charges on premature termination of loans ?
- Whether leasing of land for construction of property is leviable to GST ?
- Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
- Whether services provided for conducting exams are eligible for GST exemption?
- Whether hostel accommodation provided by Trusts is exempted from GST ?
- Whether cheque bouncing / dishonoring charges collected from defaulting customers is leviable to GST ?
- Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?
