https://www.taxtmi.com/caselaws?id=754133 AAR Uttarakhand ruled that UKPSVEN (Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam) does not qualify as a local authority under CGST Act, 2017 Section 2(69) since it lacks control/management of municipal or local fund entrusted by government. The entity operates its own fund, not government-entrusted municipal fund. However, UKPSVEN qualifies as governmental authority being body corporate established by Uttarakhand government under state legislation. Construction services for water supply are exempted from tax under Notification 12/2017 as activity relates to municipal functions under Constitution Articles 243W and 243G. en-us Mon, 26 Feb 2024 00:00:00 +0530 Mon, 17 Jun 2024 19:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754133 AAR Uttarakhand ruled that UKPSVEN (Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam) does not qualify as a local authority under CGST Act, 2017 Section 2(69) since it lacks control/management of municipal or local fund entrusted by government. The entity operates its own fund, not government-entrusted municipal fund. However, UKPSVEN qualifies as governmental authority being body corporate established by Uttarakhand government under state legislation. Construction services for water supply are exempted from tax under Notification 12/2017 as activity relates to municipal functions under Constitution Articles 243W and 243G. Case-Laws GST Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754133