{"id":213830,"date":"2019-04-22T11:30:31","date_gmt":"2019-04-22T06:00:31","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=213830"},"modified":"2019-04-23T18:02:02","modified_gmt":"2019-04-23T12:32:02","slug":"aar-executive-development-programme-offered-by-iim-b-and-the-supply-of-online-educational-journals-or-periodicals-to-iim-b-not-exempted-from-gst","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/04\/22\/aar-executive-development-programme-offered-by-iim-b-and-the-supply-of-online-educational-journals-or-periodicals-to-iim-b-not-exempted-from-gst\/","title":{"rendered":"AAR | Executive Development Programme offered by IIM-B and the supply of online educational journals or periodicals to IIM-B not exempted from GST"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Authority on Advance Rulings (GST), Karnataka:\u00a0<\/strong>A Bench of Harish Dharnia, Additional Commissioner of Central Excise (Member-Central Excise) and Dr Ravi Prasad M.P., Joint Commissioner of Commercial Tax (Member-State Tax) ruled that the long-duration Post-Graduate Diploma\/Degree Programmes offered by the India Institute of Management, Bengaluru, other than those specifically mentioned in SI. No. 67 of the Notification no. 12 of 2017 &#8211; Central Tax (Rate) dated 28-06-2017 as amended by Notification No.2 of 2018 dated 25-1-2018, are not exempted from Goods and Services Tax liability on education. So also, the supply of online educational journals or periodicals to IIM-B is not exempted from the reverse charge liability under SI. No. 66 of the said notification.<\/p>\n<p style=\"text-align: justify;\">The occasion\u00a0for the above ruling arose when IIM-B filed an application for an Advanced Ruling under Section 97 of the CGST Act, 2017 and the Karnataka GST Act, 2017 read with rule 104 of the Rules thereof. The advance ruling was sought in relation to the two questions enquiring whether the above-noted two heads were exempt from the liability under GST. It was contended that the services which were not exempted under Entry 67, should be treated as exempted under Entry 66.<\/p>\n<p style=\"text-align: justify;\">The Authority noted that Entry 66 is a general entry in relation to exemption of services provided by an educational institution and\/or to the educational institution. Entry 67 \u00a0also relates to educational services, however, it was seen that Entry 66 was carved out specifically and only for the educational services provided by IIMs. In other words, IIMs have been segregated from other educational institutions services.<\/p>\n<p style=\"text-align: justify;\">It was concluded that when the Notification provides for specific entry for IIMs at SI. No. 67, the provisions of Serial No. 66 shall not apply to them. On such a conclusion, both the questions referred to the Authority by IIM-B were answered in the negative. It was clarified that the ruling is valid subject to the provisions under Section 103(2), until and unless declared void under Section 104(1) of the GST Acts.[Indian Institute of Management, Bengaluru, In re, Advance Ruling No. Kar ADRG 25 of 2018, dated 25-10-2018]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Authority on Advance Rulings (GST), Karnataka:\u00a0A Bench of Harish Dharnia, Additional Commissioner of Central Excise (Member-Central Excise) and Dr Ravi Prasad M.P., 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Read AAR&#8217;s ruling on the question of\u00a0 GST exigibility on\u00a0 &#8220;Law Weekly&#8221;","author":"Bhumika Indulia","date":"January 11, 2021","format":false,"excerpt":"Tamil Nadu Authority for Advance Ruling (TN AAR): The Coram of Manasa Gangotri Kata, Additional Commissioner and Thiru Kurinji Selvaan V.S., Joint Commissioner, held that DVD\/CDs do not contain electronic versions of the journals but an executable software application and therefore do not fall under the explanation of \"e-book\". Applicant\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":270066,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/14\/aar-no-gst-on-solid-waste-management-contracts-bio-cng-not-exempted\/","url_meta":{"origin":213830,"position":2},"title":"AAR | No GST on Solid Waste Management contracts; Bio-CNG not exempted","author":"Editor","date":"July 14, 2022","format":false,"excerpt":"\u00a0 \u00a0 Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner of GST & Central Excise, and K. Latha, Joint Commissioner of State Tax has held that the contracts relating to solid waste management and removal of legacy waste dumped at bio-mining sites, except Bio-CNG are exempted from GST.\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":240943,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/19\/wb-aar-whether-composite-supply-of-crushed-food-grains-to-state-government-shall-be-exempted-from-gst-ambit-of-gst-in-regard-to-govt-functions-for-public-welfare-explained\/","url_meta":{"origin":213830,"position":3},"title":"WB AAR | Whether composite supply of crushed food grains to State Government shall be exempted from GST? Ambit of GST in regard to Govt. functions for public welfare [Explained]","author":"Bhumika Indulia","date":"December 19, 2020","format":false,"excerpt":"West Bengal Authority for Advance Ruling, Goods and Services Tax:\u00a0The Bench of Susmita Bhattacharya (Joint Commissioner, CGST & CX) and Parthasarathi Dey (Senior Joint Commissioner, SGST), held that no GST will be applicable on composite supply of crushing the food grains belonging to the State Government and delivery of the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":253525,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/01\/gst-3\/","url_meta":{"origin":213830,"position":4},"title":"MahaGST | Whether activity of providing hostel to students on rent is taxable or not? If yes, under which exemption | Read detailed report","author":"Bhumika Indulia","date":"September 1, 2021","format":false,"excerpt":"Maharashtra Authority for Advance Ruling (MahaGST): The Bench of Rajiv Magoo, Joint Commissioner of Central Tax and T.R. Ramnani, Joint Commissioner of State Tax decided that GST is exempted on Hostel Rent of less than Rs 1000 per day per student. Questions for Consideration: Whether the activity of providing the\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-..jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-..jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-..jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-..jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-..jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":203507,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/10\/15\/medicines-supplied-to-in-patients-through-a-hospital-pharmacy-not-taxable-but-medicines-supplied-to-out-patients-taxable-under-the-gst-regime-kerala-aar\/","url_meta":{"origin":213830,"position":5},"title":"Medicines supplied to in-patients through a hospital pharmacy not taxable, but medicines supplied to out-patients taxable under the GST regime: Kerala AAR","author":"Bhumika Indulia","date":"October 15, 2018","format":false,"excerpt":"Kerala Authority for Advance Ruling (Goods and Services Tax): The Authority for Advance Ruling (AAR), GST Department, Kerala comprising\u00a0of B.G. Krishnan, Joint Commissioner of Central Tax and\u00a0B.S. Thyagarajababu, Joint Commissioner of State Tax ruled that supply of medicines and allied items by a hospital through its pharmacy to the in-patients,\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/213830","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=213830"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/213830\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/194173"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=213830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=213830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=213830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}