https://www.taxtmi.com/caselaws?id=754219 The Authority for Advance Rulings, Uttarakhand ruled that the water supply corporation does not qualify as a local authority under Section 2(69) of the GST Act, 2017, as it lacks control over municipal or local funds entrusted by government. The corporation is classified as a governmental authority instead. Consequently, reverse charge mechanism under Notification 13/2017 does not apply. The construction services for water supply are exempt from GST under Notification 12/2017, making ITC claims inapplicable. en-us Wed, 21 Feb 2024 00:00:00 +0530 Tue, 18 Jun 2024 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754219 The Authority for Advance Rulings, Uttarakhand ruled that the water supply corporation does not qualify as a local authority under Section 2(69) of the GST Act, 2017, as it lacks control over municipal or local funds entrusted by government. The corporation is classified as a governmental authority instead. Consequently, reverse charge mechanism under Notification 13/2017 does not apply. The construction services for water supply are exempt from GST under Notification 12/2017, making ITC claims inapplicable. Case-Laws GST Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754219