https://www.taxtmi.com/caselaws?id=432171 Composite works contract services for construction and design of PCCP pipelines and a pumping plant were examined for concessional tax treatment under Entry 3(iii) of Notification No. 11/2017-Central Tax (Rate). The decisive issue was whether Uttar Pradesh Jal Nigam qualified as a "local authority" under Section 2(69) of the CGST Act. Applying the statutory definition, the authority found that the Jal Nigam was not elected by inhabitants, lacked the requisite autonomy, and did not control a municipal or local fund in the prescribed manner; it was only a governmental authority. Because Entry 3(iii), as amended, applies only to supplies to the Central Government, State Government, Union territory, or a local authority, the concessional rate was held inapplicable and the residual construction rate applied. en-us Thu, 28 Jul 2022 00:00:00 +0530 Fri, 11 Apr 2025 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432171 Composite works contract services for construction and design of PCCP pipelines and a pumping plant were examined for concessional tax treatment under Entry 3(iii) of Notification No. 11/2017-Central Tax (Rate). The decisive issue was whether Uttar Pradesh Jal Nigam qualified as a "local authority" under Section 2(69) of the CGST Act. Applying the statutory definition, the authority found that the Jal Nigam was not elected by inhabitants, lacked the requisite autonomy, and did not control a municipal or local fund in the prescribed manner; it was only a governmental authority. Because Entry 3(iii), as amended, applies only to supplies to the Central Government, State Government, Union territory, or a local authority, the concessional rate was held inapplicable and the residual construction rate applied. Case-Laws GST Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432171