Tax Dept revokes GST registration of IMAGE

The State Goods and Services Tax (GST) Department has cancelled the registration of Indian Medical Association Goes Ecofriendly (IMAGE), a project of the Indian Medical Association (IMA)’s State unit engaged in scientific management of biomedical waste generated from hospitals across the State.

State tax officer R. Bindu Soman revoked the registration with effect from December 13, 2024, after it was found that IMAGE had suppressed facts and provided misstatements to the GST Department.

IMAGE, whose common biomedical waste treatment facility (CBWTF) at Kanjikode, Palakkad, has been pioneering the State’s biomedical waste treatment since 2004, was found to have had a separate GST registration even when it remained an arm of the IMA.

IMAGE had claimed itself to be a separate legal entity in the nature of an association of persons (AoP). However, the GST Department refuted this claim and revoked the registration, asserting that the registration obtained in the legal name of IMAGE was a “wilful misstatement and suppression of facts”.

Arguing the GST Department’s claim as arbitrary, IMAGE compared the move to the State Finance Department acting contrary to the State Health and Welfare Department.

IMAGE, which has paid ₹18.67 crore as GST since July 2017, said that it was not a fly-by-night operator. “It comprises respected medical doctors, and has been in operation for over two decades. What is more, it has been specifically and continuously recognised by the Government of Kerala,” it said.

IMAGE officials said that cancelling the registration would have ruinous effects on the management of extremely hazardous biomedical waste from nearly 20,000 hospitals across the State. About 60 tonnes of biomedical waste is generated every day from hospitals across the State. The CBWTF plant of IMAGE at Kanjikode has the capacity to handle 80 tonnes of waste a day consisting of bandages, linen and other infectious waste, plastics, disposable syringes, glass, and other general wastes including food.

IMAGE officials, however, said that the revocation of the GST registration would not affect the movement of trucks carrying the biomedical waste. “It will affect the billing; but we are trying to sort it out,” said a senior official.

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