Kerala HC Quashes GST on Club-Member Supply

Indian Medical Association Vs Union of India (Kerala High Court) In a significant verdict, the Kerala High Court has declared key amendments to the Central Goods and Services Tax (CGST) Act, 2017, and the Kerala Goods and Services Tax (KGST) Act, pertaining to the taxation of transactions between clubs/associations and their members, as unconstitutional and void. The division bench, hearing appeals against a single judge’s order, ruled that these amendments, which sought to redefine “supply” to include such transactions, overstepped the constitutional understanding of the ter...