https://www.taxtmi.com/caselaws?id=434362 AAAR Karnataka held that Bangalore Water Supply and Sewerage Board (BWSSB) does not qualify as a "local authority" under Section 2(69) of CGST Act, despite being registered as such with tax departments. The Authority determined that BWSSB lacks the independence characteristic of municipal committees, zilla panchayats, and district boards, as it remains largely controlled by state government. Consequently, the appellant contractor is not eligible for concessional 12% GST rate on construction services supplied to BWSSB from January 1, 2022, as the board constitutes a governmental authority rather than local self-government entity. en-us Tue, 07 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434362 AAAR Karnataka held that Bangalore Water Supply and Sewerage Board (BWSSB) does not qualify as a "local authority" under Section 2(69) of CGST Act, despite being registered as such with tax departments. The Authority determined that BWSSB lacks the independence characteristic of municipal committees, zilla panchayats, and district boards, as it remains largely controlled by state government. Consequently, the appellant contractor is not eligible for concessional 12% GST rate on construction services supplied to BWSSB from January 1, 2022, as the board constitutes a governmental authority rather than local self-government entity. Case-Laws GST Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434362