Case Law Details
Case Name : In re Indian Institute of Management, Bengaluru (GST AAAR Karnataka)
Related Assessment Year :
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In re Indian Institute of Management, Bengaluru (GST AAAR Karnataka)
a) Pursuant to the enactment of the IIM Act, 2017, with effect from 31st January 2018, the long duration post graduate programs offered by IIMB will be exempt from GST under SI.No 66 of the Notification No 12/2017 CT(R) as amended. During the period 31st January 2018 to 31st December 2018, IIMB can avail the benefit of exemption under either Sl.No 66 or Sl.No 67 of Notification No 12/2017 CT(R) dated 28.06.2017 as amended.
b) IIMB will be eligible for exemption from payment of IGST in respect of supply of online journals and ...
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