GST Levy on Services Provided by Clubs to Members: Kerala High Court Declares Key Provisions Unconstitutional
GST Levy on Services Provided by Clubs to Members: Kerala High Court Declares Key Provisions Unconstitutional By Abhishek Jat,Advocate Introduction The Kerala High Court, in a landmark judgment dated April 11, 2025 , struck down Sections 2(17)(e) and 7(1)(aa) of the Central Goods and Services Tax Act, 2017 (CGST Act) , holding them ultra vires the Constitution. The Division Bench, comprising Dr. Justice A.K. Jayasankaran Nambiar and Justice Easwaran S. , ruled that the levy of GST on services provided by a club or association to its members is unconstitutional, as it violates the doctrine of mutuality and exceeds the legislative competence under Articles 246A and 366(12A) of the Constitution. Background of the Case The dispute arose when the Indian Medical Association (IMA), Kerala State Branch , challenged the constitutional validity of the retrospective amendments introduced by th...