Indian Institute of Management, Calcutta ., In re
Date: March 1, 2019
Court: Appellate Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Subject Matter
IIM is an educational institution and eligible for GST exemption
Summary
1. The Indian Institute of Management, Calcutta, the Respondent, is an ‘education institution’ in terms of meaning of clause 2(y) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 after the enactment of IIM Act on and from 3…
This Appeal has been filed by the Assistant Commissioner, Joka Division, Kolkata South CGST & CX Commissionerate (hereinafter referred to as “the Appellant”) on 04.12.2018 against Advance Ruling No. 21/WBAAR/2018-19 dated 02.11.2018, pronounced by the West Bengal Authority for Advance Ruling in the matter of the Indian Institute of Management, Calcutta. 2. The Indian Institute of M…