GST DAILY – 476 : Kerala HC strikes down retrospective GST levy on clubs/associations citing constitutional bar on taxing self-service

THE HON’BLE KERALA HIGH COURT IN THE CASE OF Indian Medical Association V/s Union of India, decided on 11-4-2025

 👉 Issue:-

✔️ Is clubs/associations liable to pay gst though taxing self-service?

👉 The Hon’ble High Court Judgement:-

✔️ Provisions of section 2(17)(e) and section 7(1)(aa) and Explanation thereto of CGST Act, 2017/ KGST Act are unconstitutional and void being ultra vires provisions of article 246A read with article 366(12A) and article 265 of Constitution of India.

Sections 2(17) read with section 7 of Central Goods and Services Tax Act, 2017