https://www.taxtmi.com/forum/issue?id=116353 Determination of liability under the reverse charge mechanism turns on whether the metropolitan development authority is registered as a taxable person under the CGST Act; if registered it may be liable to pay GST under reverse charge, otherwise the supplier remains liable. The statutory definition of local authority is specific and developmental authorities formed under Town and Planning Acts may not qualify as local authorities for GST, affecting whether forward or reverse charge applies to development charges and related services. en-us Tue, 02 Jun 2020 20:21:33 +0530 Thu, 23 Jan 2025 15:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116353 Determination of liability under the reverse charge mechanism turns on whether the metropolitan development authority is registered as a taxable person under the CGST Act; if registered it may be liable to pay GST under reverse charge, otherwise the supplier remains liable. The statutory definition of local authority is specific and developmental authorities formed under Town and Planning Acts may not qualify as local authorities for GST, affecting whether forward or reverse charge applies to development charges and related services. Discussion-Forum Service Tax Tue, 02 Jun 2020 20:21:33 +0530 https://www.taxtmi.com/forum/issue?id=116353