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of <h1>New Town Kolkata Development Authority qualifies as local authority under GST Act, eligible for service exemptions</h1> <h3>In Re: M/s. Newtown Kolkata Development Authority</h3> In Re: M/s. Newtown Kolkata Development Authority - 2020 (35) G.S.T.L. 416 (A. A. R. - GST - W. B.) Issues:Admissibility of the Application; Submission of the Applicant; Submissions of the Revenue; Observations & Findings of the Authority.Admissibility of the Application:The Applicant, a statutory authority, sought a ruling on the exemption of services under the Exemption Notification and its liability for registration. The concerned officer from the Revenue did not object to the admissibility of the application, and it was admitted.Submission of the Applicant:The Applicant, New Town Kolkata Development Authority (NKDA), provides civic services within its local area and claimed to be a local authority under the GST Act. NKDA argued that it is legally entitled to and entrusted by the State Government with the control and management of a local fund, making it eligible for exemptions under the Exemption Notification. The Applicant's functions align with those assigned to a Municipality under the Constitution of India.Submissions of the Revenue:The Revenue officer questioned NKDA's status as a local authority, citing judicial precedents to argue that NKDA's functions may not meet the criteria under the GST Act. The officer expressed skepticism regarding the interpretation of the local fund in the context of the GST Act for regulatory bodies and autonomous entities.Observations & Findings of the Authority:The Authority analyzed the definition of a local authority under the GST Act and compared it to relevant legal provisions and court judgments. The Authority determined that NKDA, although not a Municipality, qualifies as a local authority under section 2(69)(c) of the GST Act as it is legally entitled to and entrusted by the State Government with the control or management of a local fund. NKDA's functions align with those of a Municipality under the Constitution, making it eligible for exemptions under the Exemption Notification.Ruling:The Authority ruled that NKDA is a local authority under the GST Act and is entitled to exemptions on the services it provides as per the Exemption Notification. The question of liability for registration was not addressed as the Applicant did not pursue it during the proceedings. The ruling is valid unless declared void under the provisions of the GST Act.This comprehensive analysis of the judgment highlights the key issues, arguments presented by the Applicant and Revenue, the legal interpretation by the Authority, and the final ruling provided in the case.
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