Case LawADVANCE RULING ORDER NOS. 10, 14 OF 2018 & OTHS
Indian Institute of Management. In re
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- August 10, 2018
- Type:
- Advance Ruling
- Members:
- RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY
Subject
IIMs' executive post-graduate programmes to face GST
Exemption
Summary
The following questions have been posed before the Authority, with reference to the activity undertaken by the Applicant: 1. Whether the course - Executive Post Graduate Programme in Management (EPGP), after enactment Indian Institute of Management A…
Judgement
1. BRIEF FACTS OF THE CASE: 1.1 . Indian Institute of Management, Indore (IIM, Indore) [hereinafter referred to as the Applicant] is one of the nineteen IIMs set up by the Government of India. The Applicant institute was established in 1996 by the Government of India as registered society under the Madhya Pradesh Societies Registration Act, 1973 and is governed by a Board of Governors. 1.2 . The I…