Local Authority - GST Ready Reckoner - GST

As per section 2(69) of CGST Act, 2017 Local Authority means - a Panchayat as defined in clause (d) of article 243 of the Constitution; a Municipality as defined in clause (e) of article 243P of the Constitution; 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; a Cantonment Board as defined in section 3 of the Cantonments Act, 2006; a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; a Development Board constituted under article 371 and Article 371J of the Constitution; or a Regional Council constituted under article 371A of the Constitution.