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TMI Blog2018 (9) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... s Registration Act, 1973 and is governed by a Board of Governors. 1.2. The India Institute of Management Act 2017, received the Presidential assent on 31.12.2017, and the same has been notified to be effective from 31.01.2018. As per the said Act, the Board of Governors shall be Principal Executive Body of the Institute. 1.3. The applicant is providing various types of courses, some of which are explicitly exempted under GST and tax is payable on fees towards other courses including Executive Post Graduate Programme (EPGP), which is a one year residential programme. 1.4. Under the GST regime, Notification number 11/2017-Central Tax (Rate)and corresponding notification under MPGST Act, 2017 provides for a GST rate @18% (9% CGST + 9% SGST) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of Management; (b) Fellow Programme in Management; (c) Five year integrated programme in Management. 1.5. Further, Notification no.12/2017-Central Tax (Rate) and corresponding notification under MPGST Act, 2017 defines 'Educational Institutions' as follows: 2. Definitions - For the purpose of this Notification, unless the context otherwise requires'- (y) "Educational Institution" means an institution providing services by way of- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing questions have been posed before the Authority, with reference to the activity undertaken by the Applicant: 2.1 Whether the course - Executive Post Graduate Programme in Management (EPGP), after enactment Indian Institute of Management Act 2017 notified effective from 31st January 2018, is exempted from Goods and Service Tax?; 2.2 In case of exemption to EPGP, will total amount of fees collected towards EPGP for the academic session 2018-19 is exempted, whether collected before or after enactment of IIM Act 2017 or only amount collected after enactment of IIM Act 2017? 3. DEAPRTMENT'S VIEW POINT: The Joint Commissioner, CGST & Central Excise, Manik bagh Palace, Indore, vide his letter l(Gen)30-08/18-19/GST/T dtd.13.08.2018 has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Entry No.66, to the Executive Post Graduate Programme in management in view of the Indian Institute of Management Act 2017. The Applicant has emphasised upon the legal status of the IIMs post enactment of IIM Act 2017, which came into effect from 31st January 2018. 5.3. It is necessary to examine the Entry numbers 66 and 67 of the Notification No.12/2017-Central Tax (Rate) and corresponding notification under MPGST Act, 2017, which is essentially a general exemption notification. The entry number 66 seeks to exempt services provided 'by an Educational Institution' and 'to an educational institution'. Further, the term 'Educational Institution' has been defined for the purpose of said Notification as under: 2. Def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated programme in Management. NIL NIL 5.5 The language of entry no.67 is quite clear and leaves no ambiguity whatsoever. This entry seeks to exempt various education programmes conducted by IIMs, except the Executive Development Programme, from payment of GST. It is thus clear that irrespective of enactment of IIM Act 2017, the intention of the legislature was no to tax the flagship education programmes conducted by these Institutions. However, specific exclusion of Executive Development Programme from exemption has been made loud and clear, leaving no scope for any interpretation or reading between the lines. 5.6 We have carefully considered the plea of the Applicant about the IIMs, including Applicant, having been authorised to grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39; of the statute has been propounded by the Hon'ble Supreme Court in catena of judgments, and one has to strictly go by what is written in the statute. Though, there is no ambiguity in the matter before us, still we have to conclude that the services provided by the Applicant have a specific mention under Entry No.67 to the Notification 12/2107-Central Tax (Rate) and corresponding notification under MPGST Act, 2017, and therefore, there is no good reason to take shelter of a general entry (entry no.66) just to bring the Executive Post Graduate Programme under the ambit of exemption. 5.7. Having regard to the discussions & findings detailed in foregoing paras, we now give our ruling. RULING 6. The Advance Ruling on questions posed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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