Kerala HC Quashes GST on Club Fees; Amended Provisions Ultra Vires Constitution

Indian Medical Association Vs Union of India (Kerala High Court) Kochi: In a significant legal development, the Kerala High Court has declared key provisions of the Central Goods and Services Tax (CGST) Act, 2017, and the Kerala Goods and Services Tax (KGST) Act, which sought to levy GST on services provided by clubs and associations to their members, as unconstitutional and void. A division bench, in its judgment on writ appeals filed by the Indian Medical Association (IMA), Kerala State Branch, and GST officials, held that Section 7(1)(aa) and Section 2(17)(e) of the GST Acts, to the extent...