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GST - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Supply to the Central Government, State Government or local ...

Case Laws     GST

October 20, 2022

Supply to the Central Government, State Government or local authority - Undisputedly SUDA, being a registered society, is not a Panchayat or a Municipality or any Board or Cantonment as specified in the above-referred definition of local authority. Further, no documents have been produced wherefrom it can be established that SUDA is an authority who is legally entitled to and entrusted by the Government with the control or management of a local fund. Therefore, SUDA cannot be held as a local authority - AAR

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