Sec 2(29) – Competent Authority

GST India Forum – Goods and Services Tax (GST) in India Forums Bare Law Sec 2(29) – Competent Authority

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    AdminAdmin
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    “competent authority” means such authority as may be notified by the Government;

    #1986
    Priya MadrechaPriya Madrecha
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    In terms of Explanation to entry 5(b) of the Schedule II to the Act, “Competent Authority” in relation to construction of a complex, building, civil structure covers:
    (a)    Authority authorised to issue completion certificate (local municipal authorities like BDA/ BBMP in Bangalore, PMC in Pune)
    (b)    Architect
    (c)    Chartered Engineer
    (d)    Licensed Surveyor

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