Liability of GST — The applicant has sought advance ruling in respect of the following questions:

a) Whether the long duration post graduate diploma/ degree granting programmes offered by the Indian institute of management, Bengaluru are exempted from the GST output liability on education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian Institute of Management Act, 2017?

b) Whether supply of online educational journals or periodicals to the Indian institute of management, Bengaluru is exempted from reverse charge liability being education provided as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian institute of management Act, 2017?

Ruling—
the answer for both the questions posed by the applicant is “negative”.Indian Institute of Management [2018] 5 TAXLOK.COM 98 (AAR-KARNATAKA)