AAR : IIM Calcutta qualifies as ‘education institutes’, eligible for exemption given under Entry 66(a)

Nov 12,2018

West Bengal AAR holds that the applicant qualifies as an ‘educational institute’ as per sub-clause (ii) of clause 2(y) of Notification No. 12/2017-Central Tax (Rate) thereby eligible for benefit for exemption under Entry No. 66(a) of Notification No. 12/2017-CT(Rate); Finds that every existing Institute shall be a body corporate by the same name as mentioned in column 5 of the Schedule to the IIM Act and applicant is mentioned therein; Refers to Entry No. 67 which specifi...


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