Local Authority definition expanded to include clarified local fund and municipal fund criteria under GST framework. The definition of Local Authority for GST purposes covers Panchayats, Municipalities, municipal committees, Zilla Parishads, district boards, Cantonment Boards, Regional or District Councils under the Sixth Schedule, Development Boards under specified constitutional provisions, and Regional Councils under another provision; the amendment adds an explanation that local fund means funds of authorities discharging civic functions in Panchayat areas with statutory taxing or fee-collection powers, and municipal fund means funds of authorities discharging civic functions in metropolitan or municipal areas with comparable taxing or fee-collection powers.
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Provisions expressly mentioned in the judgment/order text.
Local Authority definition expanded to include clarified local fund and municipal fund criteria under GST framework.
The definition of Local Authority for GST purposes covers Panchayats, Municipalities, municipal committees, Zilla Parishads, district boards, Cantonment Boards, Regional or District Councils under the Sixth Schedule, Development Boards under specified constitutional provisions, and Regional Councils under another provision; the amendment adds an explanation that local fund means funds of authorities discharging civic functions in Panchayat areas with statutory taxing or fee-collection powers, and municipal fund means funds of authorities discharging civic functions in metropolitan or municipal areas with comparable taxing or fee-collection powers.
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