https://www.taxtmi.com/caselaws?id=438260 The AAAR, UP ruled that Uttar Pradesh Jal Nigam (UPJN) does not qualify as a local authority under GST law as it lacks election by inhabitants, appreciable autonomy, and control over municipal/local funds. However, UPJN qualifies as a governmental authority being established by state legislature with 90% government stake and carrying functions under Article 243W. Consequently, works contract services supplied to UPJN attract 18% GST rate under Entry 3(xii) of Notification 11/2017, not the concessional 12% rate applicable to local authorities under Notification 15/2021. en-us Fri, 10 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438260 The AAAR, UP ruled that Uttar Pradesh Jal Nigam (UPJN) does not qualify as a local authority under GST law as it lacks election by inhabitants, appreciable autonomy, and control over municipal/local funds. However, UPJN qualifies as a governmental authority being established by state legislature with 90% government stake and carrying functions under Article 243W. Consequently, works contract services supplied to UPJN attract 18% GST rate under Entry 3(xii) of Notification 11/2017, not the concessional 12% rate applicable to local authorities under Notification 15/2021. Case-Laws GST Fri, 10 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438260