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Case Law Details

Case Name : In re Indian Institute of Management Prabandh Shikhar (GST AAAR Madhya Pradesh)
Appeal Number : Advance Ruling No. MP/AAAR/01/2019/02
Date of Judgement/Order : 02/03/2019
Related Assessment Year :
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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.

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