In re Indian Institute of Management Prabandh Shikhar (GST AAAR Madhya Pradesh)
The Executive Post Graduate Programme in Management (EPGP) which is an intensive one year full time academic programme of IIM Indore, is a diploma course specially designed to enhance knowledge, skills and capabilities essential for managing and leading organizations. Participants who meet the academic requirement is awarded Executive Post Graduate Diploma at the annual convocation of the institute alongwith other degree and diploma programmes. In the light of circular no. 82/01/2019-GST from 31st January, 2018 onwards, the one year full time Executive Post Graduate Programme in Management (EPGP) of IIM Indore is exempt from GST.
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, MADHYA PRADESH
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MPGST Act.
The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Madhya Pradesh Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MPGST Act”] by Indian Institute of Management (hereinafter referred to as the “Appellant”) against the Advance Ruling No. 14/2018/A.A.RzR-28/37 dated 10.08.2018.
The appeal was filed without depositing the requisite fees, hence a notice dated 26-11-2018 was issued to the appellant to deposit the requisite fees. Appellant replied that there was no functionality available on the GSTN portal wherein the assessee could appropriate the amount already available in his cash ledger towards fees for appeal. Further on dated 04-01-2019 appellant informed that the fee amount by filing of form DRC-03 on online portal has been appropriated. Appellant has appropriated Rs. 20,000/- towards appeal.
The appellant also submitted that the issue of taxability or otherwise of the Executive Post Graduate Programme (EPGP) course, which is the matter in the impugned appeal has been clarified in favor of the applicant. Following documents are referred –
(a) Minutes of 31st GST Council meeting on 22.12.2018
(b) Notification no. 28/2018-Central Tax (Rate), 31.12.2018
(c) Circular No. 82/01/2019, dated 01-01-2019
BRIEF FACTS OF THE CASE
1. Indian Institute of Management Indore (referred as “Appellant” for brevity) is one of the nineteen Indian Institute of Managements set up to provide high quality management education in India. Appellant was established in 1996 by Government of India as a registered Society under Madhya Pradesh Societies Registration Act, 1973 and is governed by a Board of Governors (BoG).
2. Appellant is providing various types of courses, some of which are explicitly exempted under GST by virtue of entry no. 67 of notification no. 12/2017-Central Tax (Rate) dated 28-Jun-2017 with no specific exemption to fees towards other courses including Executive Post Graduate Programme (EPGP).
3. The Executive Post Graduate Programme in Management (EPGP) is an intensive one-year full time academic programme of IIM Indore. It consists of a fully developed curriculum of core & elective courses which is approved by the academic council of the Institute. Participants who meet the academic requirement are awarded Executive Post Graduate Diploma at the annual convocation of the Institute alongwith other degree & diploma programmes. It is a diploma course specially designed to enhance knowledge, skills and capabilities essential for managing and leading organizations, the programme combines skill building with exploration of good management practices.
4. Notification No. 11/2017-Central Tax (Rate) dated 28-Jun-2017 provides for CGST rate of tax on intra-supply CGST rate with similar rate in SGST, thereby effective rate being 18% (9%+9%)
5. Further notification no. 12/2017-Central Tax (Rate) dated 28-Jun-2017 provides for exemption from CGST on intra-state supply as follows :
Services provided by educational Institutions
