Kerala High Court Dismisses Indian Medical Association's Petition Challenging GST Levy On Supply Of Goods And Services To Its Members

The Kerala High Court ruled that the Indian Medical Association (IMA) is exempt from Goods and Services Tax (GST) on membership subscriptions and related services provided to its members. The court determined that IMA’s activities are akin to those of a trade association and fall under the GST exemption for services provided by such organizations. This decision follows the argument that the services offered, including professional and technical assistance, are not considered as ‘supply of goods or services’ for tax purposes, hence exempt from GST.