https://www.taxtmi.com/caselaws?id=447041 The AAAR Gujarat rejected the appeal of a company incorporated under the Companies Act claiming to be a local authority. The appellant, formed as a Special Purpose Vehicle and funded through Central funds via AMC, argued for local authority status to avoid GST registration as a deductor. The AAAR held that despite receiving Central funding, the appellant was not in control/management of municipal/local funds and lacked statutory authority under the GPMC Act unlike AMTS. The appellant was neither a Municipal Committee, Zilla Parishad, District Board, nor other legally entitled authority for municipal fund management, therefore not qualifying as a local authority and not required to register as GST deductor. en-us Thu, 07 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447041 The AAAR Gujarat rejected the appeal of a company incorporated under the Companies Act claiming to be a local authority. The appellant, formed as a Special Purpose Vehicle and funded through Central funds via AMC, argued for local authority status to avoid GST registration as a deductor. The AAAR held that despite receiving Central funding, the appellant was not in control/management of municipal/local funds and lacked statutory authority under the GPMC Act unlike AMTS. The appellant was neither a Municipal Committee, Zilla Parishad, District Board, nor other legally entitled authority for municipal fund management, therefore not qualifying as a local authority and not required to register as GST deductor. Case-Laws GST Thu, 07 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447041