https://www.taxtmi.com/caselaws?id=432207 AAR UP held that UPJN is not a local authority as it lacks control over municipal/local funds and is not elected by inhabitants, despite being registered as such. However, UPJN qualifies as governmental authority being established by state legislature, having government stake, and performing municipal functions under Article 243W. Consequently, works contract services to UPJN attract 18% GST rate under Entry 3(xii) of Notification 11/2017, not the reduced 12% rate applicable to local authorities under Entry 3(iii) effective from January 1, 2022. en-us Fri, 23 Sep 2022 00:00:00 +0530 Fri, 11 Apr 2025 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432207 AAR UP held that UPJN is not a local authority as it lacks control over municipal/local funds and is not elected by inhabitants, despite being registered as such. However, UPJN qualifies as governmental authority being established by state legislature, having government stake, and performing municipal functions under Article 243W. Consequently, works contract services to UPJN attract 18% GST rate under Entry 3(xii) of Notification 11/2017, not the reduced 12% rate applicable to local authorities under Entry 3(iii) effective from January 1, 2022. Case-Laws GST Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432207