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IIM, Calcutta eligible for GST exemption & is an Educational Institution: AAAR
Case Law Details
- Case Name
- In re Indian Institute of Management (GST AAAR West Bangal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR West Bangal, Advance Rulings
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In re Indian Institute of Management (GST AAAR West Bangal)
Whether the benefit of entry no. 66(a) of the Exemption Notification for service is available to the Indian Institute of Management, Calcutta
Indian Institute of Management, Calcutta, the Respondent, is an ‘education institution’ in terms of meaning of clause 2(y) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 after the enactment of IIM Act on and from 31.01.2018.
The exemption from GST under serial No. 66 of the said Notification was not available to the Respondent from 01.07.2017 to 30.01.2018, however, ...
