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INDIAN INSTITUTE OF MANAGEMENT
(Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

RAJIV AGRAWAL
MANOJ KUMAR CHOUBEY
Pet. Counsel
Arvind Chawla
Res. Counsel
Na

Petitioner / Applicant

INDIAN INSTITUTE OF MANAGEMENT
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Madhya Pradesh

Date Aug 10, 2018
Order No.

10/2018

Citation

2018(8) TAXREPLY 198
Original Order
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ORDER

PROCEEDING 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 India Institute of Management Act 2017, received the Presidential assent on 31.12.2017, and the same has been notified to be effective from 31.01.2018. As per the said Act, the Board of Governors shall be Principal Executive Body of the Institute. 1.3. The applicant is providing various types of courses, some of which are explicitly exempted under GST and tax is payable on fees towards other courses including Executive Post Graduate Programme (EPGP), which is a one year residential programme. 1.4. Under the GST regime, Notification number 11/2....

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