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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 ..... ctment 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. Tthe exclusion of Executive Development Programme from exemption becomes even more prominent and emphatic. Moreover, there is no iota of ambiguity in the language of the impugned notification. Further, the principle of 'Strict Interpretation' 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. Ruling:- The Executive Post Graduate Programme will not be eligible for exemption from GST as the same has been categorically excluded from exemption under Entry No.67 to the Notification No.12/2017-Central Tax (Rate) and corresponding notification under MPGST Act, 2017 - the Executive Post Graduate Programme being conducted by the Applicant shall be chargeable to GST, irrespective of enactment of IIM Act 2017. - 10/2018 AAR No. 14/2018/A.A.R./R-28/37 - - - Dated:- 10-8-2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of pre school education and education up to higher secondary school or equivalent NIL NIL 67 Heading 9992 Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government to their students by way of following educational programmes, except Executive Development Programme- (a) Two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which the admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute 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 hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NT: 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 furnished the opinion of the department and it has been categorically opined that the course Executive Post Graduate Programme does not qualify for exemption as envisaged under Notification No. 12/2017-Central Tax (Rate). It has been further mentioned that the exemption shall be available only to the programmes mentioned in the Notification and EPGP is not covered thereunder. It has therefore, been concluded that IIM Indore does not appear to be entitled to exemption from GST as far as EPGP is concerned. 4. RECORD OF PERSONAL HEARING: 4.1. Shri Arvind Chawla, Chartered Accountant, appeared on behalf of the applicant and reiterated the submissions already made in the application. He pleaded that pursuant to enactment of IIM Act 2017, with effect from 31.01.2018, the Applicant shall be entitled to exemption in terms of entry no. 66 of Notification 12/2017-CT (Rate), as the Applicants now qualify as Educational Institutions as defined for the purpose of this notification. 5. DISCUSSIONS AND FINDINGS: 5.1. We have carefully consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents by way of following educational programmes, except Executive Development Programme- (a) Two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which the admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) Fellow Programme in Management; (c) Five year integrated 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 degr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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