AAAR : IIM qualifies as ‘educational institute’, eligible for exemption for period Jan-Dec 2018

Apr 24,2019

West Bengal AAAR upholds AAR order, holds that Indian Institute of Management, Calcutta shall be eligible for exemption from GST under Sl. No. 66 of Notification No. 12/2017-CT (Rate) from January 31, 2018 to December 31, 2018; With the enactment of Indian Institute of Management Act, 2017 (IIM Act) w.e.f. January 31, 2018, IIM’s were granted the status of ‘institutions of national importance’ and hence recognised as an 'educational institution' within the meaning of cl...

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