Advance Ruling Authority says UKPSVEN is not 'local authority' but 'governmental authority'. Construction service for water supply is tax exempt.

The case concerned the classification of UKPSVEN as a local authority u/s CGST Act. The AAR ruled that UKPSVEN does not qualify as a local authority as it lacks control over a municipal fund. It was established as a governmental authority u/s UPWSS Act, making it eligible for exemption u/s Notification No. 12/2017-Central Tax. UKPSVEN, providing water supply services, falls under construction service exempt from tax, related to functions of Municipalities and Panchayats u/s the Constitution of India. .....

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