Challenge against GST Levy on Supply of Goods & Services by IMA to its

The Kerala High Court dismissed the petition by the Indian Medical Association (IMA) challenging the levy of GST on the supply of goods and services to its members. The court upheld the tax department's stance that the services provided by IMA, including membership fees and various schemes, fall under the purview of "business," thereby attracting GST. The IMA argued that their activities were charitable and not business-oriented, but the court found that they engaged in business activities and must comply with GST regulations. This ruling emphasizes the applicability of GST to associations providing goods and services to their members, irrespective of their non-profit status