Rate of tax (service)— The present appeal has been filed against the advance ruling order. Indian institute of management Indore (appellant) is one of the nineteen Indian institute of managements set up to provide high quality management education in India.
Appellant is providing various types of courses, some of which are explicitly exempted under GST by virtue of entry no. 67 of Notification 12/2017 - Central Tax (Rate) dated 28-Jun-2018 with no specific exemption to fees towards other courses including Executive Post Graduate Programme (EPGP).
Appellant filed an advance ruling application regarding exemption of EPGP course under entry no. 66 of notification no. 12/2017-CT(Rate), as a result of enactment of TIM Act, 2017 and thereby forming a viewpoint that it will be covered under -
“Services provided by an education institution which inter alia provides education as a part of curriculum for obtaining a qualification recognized by any law for the time being in force”
Authority for Advance Ruling pronounced ruling stating that EPGP course conducted by Appellant shall be chargeable to GST, irrespective of enactment of IIM Act, 2017.
Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit has issued Circular no. 82/01/2019-GST dated 01-01-2019 regarding applicability of GST on various programmes conducted by the Indian institute of managements (IIMs).
From the provision of the circular, it is crystal clear that from 31st January, 2018 onwards all long duration programs (one year or more) conferring degree/diploma as recommended by Board of Governors as per the power vested in them under the IIM Act, 2017 including one-year Post Graduate Programs for executives, are exempt from GST.
Held that— The Executive Post Graduate Programme in Management (EPGP) which is an intensive one year full time academic programme of JIM 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 are 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.