Club services to its members cannot attract GST: Kerala High Court

The Kerala High Court recently held that the services or welfare schemes extended by a club to its members cannot be taxed under Goods and Services Tax (GST) laws, while declaring GST amendments that sought to tax such transactions as unconstitutional [Indian Medical Association v Union of India & ors and connected cases]. In an April 11 ruling, a division bench of Justice AK Jayasankaran Namb…