Indian Institute of Management ., In re
Date: February 23, 2026
Subject Matter
Statutory Bodies with Substantial Government Control like IIM are Specified Persons for GST TDS; Threshold Based on Contract Value
Summary
The Authority for Advance Ruling (AAR) held that the Indian Institute of Management, Ahmedabad, established under an Act of Parliament, is a 'specified person' under Section 51 of the CGST Act and Notification No. 50/2018-Central Tax, making it liabl…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT Brief facts: M/s. Indian Institute of Management, Ahmedabad, Dr. Vikram Sarabhai Marg, Near Andhajan Mahamandal Vastrapur, Ahmedabad-380015 [for short `applicant’] is registered under GST and their GSTIN is 24AAATH247FIZ4. 2. The Applicant is a prestigious educational institution in India established in 1961. The Indian Institute of M…