Section 7(aa) of CGST Act will have prospective effect from 01.01.2022: Kerala HC

Indian Medical Association Vs Union Of India (Kerala High Court)

Kerala High Court held that the provisions of Section 7(aa) of the Central Goods and Service Tax Act, 2017 (CGST Act) will have prospective operation with effect from 01.01.2022.

Facts- The petitioner is an association under the provisions of the Travancore-Cochin Literary Scientific & Charitable Societies Registration Act, 1955. Only qualified modern medical practitioners with a valid registration in the State of Kerala under the Travancore Cochin Medical

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