AAR : IIMs long duration post-graduate diploma/degree-granting programmes not exempt under ‘generic entry’

Karnataka AAR holds that long duration post-graduate diploma/degree-granting programmes offered by Indian Institute of Management, Bengaluru other than those specifically covered under Sl. No. 67 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017 is not exempt from GST; Rejects applicant’s plea that since coming into effect of Indian Institute of Management Act, 2017 (IIM Act), the qualifications/degrees conferred by them are recognized by law, all the educa...