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 has ruled that the Indian Medical Association (IMA) is not liable to pay Goods and Services Tax (GST) on the supply of goods and services to its members. The Court emphasized that IMA's activities are not commercial in nature but are intended for the welfare of its members, and therefore fall under the exemption provided for non-profit organizations. The decision highlights the distinction between commercial and non-commercial activities, and reaffirms that organizations with a primary focus on member welfare, rather than profit, are not subject to GST for their activities related to member services.