HC-2025

GST HC-2025 HIGH COURT

Kerala High Court Grants GST Exemption for Associations | IMA v. UOI 2025

Case Overview On 11 April 2025, the Kerala High Court gave a very important decision in Indian Medical Association (IMA) v. Union of India (UOI). The case was about whether associations like IMA have to pay GST on services they provide to their own members. The Court looked at Section 7(1)(aa) of the CGST Act,

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GST HC-2025 HIGH COURT

M/s Mohit Minerals Pvt. Ltd. v. Union of India (2023)

Issue: Levy of IGST on ocean freight under reverse charge mechanism (RCM) ๐Ÿ“ TL;DR โ€“ Mohit Minerals Case (2023) Introduction Under GST, importers of goods are required to pay Integrated GST (IGST) on the value of imports. The value typically includes the CIF (Cost, Insurance, and Freight) component. Despite this, a notification from the GST

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