https://www.taxtmi.com/caselaws?id=427658 The AAR, UP ruled that Uttar Pradesh Jal Nigam (UPJN) does not qualify as a local authority under GST laws since it lacks control or management of a municipal or local fund entrusted by the government. However, UPJN qualifies as a governmental authority as it is established by state legislature, has government stake, and performs functions under Article 243W of the Constitution. Consequently, works contract services for sewage treatment plant supplied to UPJN attract 18% GST rate applicable to governmental authorities, not the reduced 12% rate available for local authorities under the relevant notifications. en-us Tue, 28 Jun 2022 00:00:00 +0530 Thu, 10 Apr 2025 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427658 The AAR, UP ruled that Uttar Pradesh Jal Nigam (UPJN) does not qualify as a local authority under GST laws since it lacks control or management of a municipal or local fund entrusted by the government. However, UPJN qualifies as a governmental authority as it is established by state legislature, has government stake, and performs functions under Article 243W of the Constitution. Consequently, works contract services for sewage treatment plant supplied to UPJN attract 18% GST rate applicable to governmental authorities, not the reduced 12% rate available for local authorities under the relevant notifications. Case-Laws GST Tue, 28 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427658