https://www.taxtmi.com/article/detailed?id=16107 The dispute concerns whether works contracts awarded by the Delhi Jal Board attract GST at 12% or 18%, depending on whether the Delhi Jal Board qualifies as a local authority under Section 2(69) of the CGST Act, 2017. The GST department disputed that status, while the contractor claimed the concessional rate had already been applied and tax deposited. The issue was treated as a legal question requiring adjudication, and proceedings pursuant to the impugned show cause notice were stayed, with counter affidavits directed. en-us Tue, 31 Mar 2026 08:27:39 +0530 Tue, 31 Mar 2026 08:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16107 The dispute concerns whether works contracts awarded by the Delhi Jal Board attract GST at 12% or 18%, depending on whether the Delhi Jal Board qualifies as a local authority under Section 2(69) of the CGST Act, 2017. The GST department disputed that status, while the contractor claimed the concessional rate had already been applied and tax deposited. The issue was treated as a legal question requiring adjudication, and proceedings pursuant to the impugned show cause notice were stayed, with counter affidavits directed. Articles Goods and Services Tax - GST Tue, 31 Mar 2026 08:27:39 +0530 https://www.taxtmi.com/article/detailed?id=16107