Case Law21/WBAAR/2018-19 dated 02/11/2018
Indian Institute of Management, Calcutta ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- November 2, 2018
- Type:
- Advance Ruling
- Members:
- Sungita Sharma, Rajiv Jalota
Subject
IIM is an educational institution and eligible for GST exemption
Exemption
Summary
The Applicant is an “Educational Institution” within the meaning of sub-clause (ii) of clause 2(y) of the Exemption Notification in terms of the IIM Act. Exemption under Entry no. 66(a) is applicable to such educational institutions as su…
Judgement
1. The Applicant, stated to be an Educational Institution funded by the Government of India, engaged, interalia, in the provision of Educational Services to the students, seeks a Ruling within the meaning of the CGST/WBGST Act, 2017 (hereinafter collectively referred to as “the GST Act”) on the following questions: (i) After the introduction of the IIM Act wef 31/01/2018 (hereinafter r…