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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...

This article is published at-à https://www.taxtmi.com/article/detailed?id=14957

The case before the High Court of Chhattisgarh (Bharat Aluminium Company Ltd. 2025-TIOL-1217-HC-CHHATTISGARH-GST) concerns the entitlement of Input Tax Credit (ITC) under GST for electricity used at the petitioner’s residential township and the applicability of rule 42 of the CGST Rules on account of exempt supplies of sale of Duty Credit Scrips (DCS).

Facts:
Bharat Aluminium Company Limited...

ITAT Mumbai following the decision of the SC, reiterates that pure reimbursements without service element are not taxable — but can GST’s deeming provisions stretch this far?

This article is Published at --à https://www.taxtmi.com/article/detailed?id=14957

One of the recurring controversies in tax law is whether a mere reimbursement of expenses can itself be subjected to tax. Under the Income-tax framework, courts and tribunals have consistently held that where payments are purely...