Classification of supply of services - local authority or not - The requirement that the authority must...

Classification of supply of services - local authority or not - The requirement that the authority must be established to carry out any function entrusted to a Municipality under article 243 W of the Constitution has also been fulfilled in the present case. Thus, the UPJN is a governmental authority - As the UPJN does not qualify as a 'local authority' and it qualifies as a governmental authority, tax rate of 18% is applicable on the works contract services - AAR .....

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