Sec 2(69) – local authority

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Sec 2(69) – local authority 2017-04-14T03:51:17+00:00
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    #1330 |

    “local authority” means–
    (a) a “Panchayat” as defined in clause (d) of article 243 of the Constitution;
    (b) a “Municipality” as defined in clause (e) of article 243P of the Constitution;
    (c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund;
    (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;
    (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution;
    (f) a Development Board constituted under article 371 of the Constitution; or
    (g) a Regional Council constituted under article 371A of the Constitution;

    Priya MadrechaPriya Madrecha
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    A ‘local authority’ is also a ‘person’ for the GST law. A local authority would enjoy the same treatment as is received by a ‘Government’ such as in the case of supplies that shall be treated as neither a supply of goods nor a supply of  services, requirement to deduct tax at source on supplies made to it, etc.

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