Exemption from GST — The Advance Ruling on questions posed before the authority are answered as under:

In respect of Question 1, we hold that the Executive Post Graduate Programme will not be eligible for exemption from GST as the same has been categorically excluded from exemption under Entry No.67 to the Notification No.12/2017-Central Tax (Rate) and corresponding notification under MPGST Act, 2017 ;

 In respect of Question No.2, it is clarified that the Executive Post Graduate Programme being conducted by the Applicant shall be chargeable to GST, irrespective of enactment of IIM Act 2017.

 This ruling is valid subject to the provisions under section 103(2) until and unless declared void under Section 104( 1) of the GST Act.

Indian Institute Of Management [2018] 3 TAXLOK.COM 028 (AAR-Madhya Pradesh)