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Kerala High Court’s Landmark Judgment on GST and Associations
The recent judgment of the Kerala High Court dated April 11, 2025, in the case of Indian Medical Association (IMA) Kerala State Branch vs. Union of India marks a watershed moment in the taxation of services provided by associations to their own members under the Goods and Services Tax (GST) regime. This decision not only struck down a key retrospective amendment, including Section 7(1)(aa) and section 2(17)(e), which had attempted to tax such services but also reaffirmed a...
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