https://www.taxtmi.com/caselaws?id=286666 An authority created by statute and performing civic and development functions may qualify as a local authority under section 2(69)(c) of the GST Act where it is legally entrusted with control or management of a local fund and remains under substantial Government supervision. The West Bengal AAR found that the development authority satisfied these conditions because it carried out municipal-type functions under State control and its Development Fund answered the description of a local fund. On that basis, the authority fell within the expression "other authority" in section 2(69)(c) and its services were eligible for exemption under Notification No. 12/2017-Central Tax (Rate) and the corresponding State notification. en-us Wed, 06 Mar 2019 00:00:00 +0530 Thu, 06 Mar 2025 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286666 An authority created by statute and performing civic and development functions may qualify as a local authority under section 2(69)(c) of the GST Act where it is legally entrusted with control or management of a local fund and remains under substantial Government supervision. The West Bengal AAR found that the development authority satisfied these conditions because it carried out municipal-type functions under State control and its Development Fund answered the description of a local fund. On that basis, the authority fell within the expression "other authority" in section 2(69)(c) and its services were eligible for exemption under Notification No. 12/2017-Central Tax (Rate) and the corresponding State notification. Case-Laws GST Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286666