https://www.taxtmi.com/caselaws?id=779987 A statutory body constituted under the Water (Prevention and Control of Pollution) Act, 1974 was treated as a Governmental Authority or Local Authority for GST purposes because it performs public functions connected with health, sanitation, solid waste management, and environmental protection. Services rendered by way of issuing licences, granting consent or registration, and operating in-house laboratories were held to be activities in relation to functions entrusted to a municipality under Article 243W. The related fees were therefore covered by Entry 4 of Notification No. 12/2017-Central Tax (Rate) and exempt from GST, so no tax liability arose on those receipts. en-us Mon, 25 Aug 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779987 A statutory body constituted under the Water (Prevention and Control of Pollution) Act, 1974 was treated as a Governmental Authority or Local Authority for GST purposes because it performs public functions connected with health, sanitation, solid waste management, and environmental protection. Services rendered by way of issuing licences, granting consent or registration, and operating in-house laboratories were held to be activities in relation to functions entrusted to a municipality under Article 243W. The related fees were therefore covered by Entry 4 of Notification No. 12/2017-Central Tax (Rate) and exempt from GST, so no tax liability arose on those receipts. Case-Laws GST Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779987