https://www.taxtmi.com/caselaws?id=427471 The Uttar Pradesh Jal Nigam's Construction & Design Services Division was not a local authority because it was not elected by inhabitants, lacked the requisite autonomy, and did not control a local fund in the statutory sense. It was, however, constituted under State law and entrusted with water supply and sewerage functions relatable to Article 243W, so it fell within the notification-based category of governmental authority. As a result, works contract services for construction of non-commercial establishments supplied to it were taxable at 18% under the residuary entry. en-us Mon, 20 Jun 2022 00:00:00 +0530 Thu, 10 Apr 2025 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427471 The Uttar Pradesh Jal Nigam's Construction & Design Services Division was not a local authority because it was not elected by inhabitants, lacked the requisite autonomy, and did not control a local fund in the statutory sense. It was, however, constituted under State law and entrusted with water supply and sewerage functions relatable to Article 243W, so it fell within the notification-based category of governmental authority. As a result, works contract services for construction of non-commercial establishments supplied to it were taxable at 18% under the residuary entry. Case-Laws GST Mon, 20 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427471