Indian Institute of Management Indore (GST AAR Madhya Pradesh)
Q1. Whether the course – Executive Post Graduate Programme in Management (EPGP), after enactment of Indian Institute of Management Act 2017 notified effective from 31st January 2018, is exempted from Goods and Service Tax?;
In respect of Question 1, we hold that the Executive Post Graduate Programme will not be eligible for exemption from GST as the same has been categorically excluded from exemption under Entry No.67 to the Notification No.12/2017-Central Tax (Rate) and corresponding notification under MPGST Act, 2017 ;
Q2. In case of exemption to EPGP, will total amount of fees collected towards EPGP for the academic session 2018-19 is exempted, whether collected before or after enactment of IIM Act 2017 or only amount collected after enactment of IIM Act 2017?
In respect of Question No.2, it is clarified that the Executive Post Graduate Programme being conducted by the Applicant shall be chargeable to GST, irrespective of enactment of IIM Act 2017.
1. BRIEF FACTS OF THE CASE:
1.1. Indian Institute of Management, Indore (IIM, Indore) [hereinafter referred to as the Applicant] is one of the nineteen IIMs set up by the Government of India. The Applicant institute was established in 1996 by the Government of India as registered society under the Madhya Pradesh Societies Registration Act, 1973 and is governed by a Board of Governors.
1.2. The India Institute of Management Act 2017, received the Presidential assent on 31.12.2017, and the same has been notified to be effective from 31.01.2018. As per the said Act, the Board of Governors shall be Principal Executive Body of the Institute.
1.3. The applicant is providing various types of courses, some of which are explicitly exempted under GST and tax is payable on fees towards other courses including Executive Post Graduate Programme (EPGP), which is a one year residential programme.
1.4. Under the GST regime, Notification number 11/2017-Central Tax (Rate)and corresponding notification under MPGST Act, 2017 provides for a GST rate @18% (9% CGST + 9% SGST), on Education Services under Heading no.9992 of SAC. Further, the Notification number 12/2017-Central Tax (Rate) dtd.28.06.2017 provides for exemption from CGST as under:
