https://www.taxtmi.com/highlights?id=103997 GST local-authority status is confined to bodies expressly enumerated in the CGST/KGST definition; a statutory body is not included merely because its constituting State law deems it a local authority. Accordingly, works contract services supplied to Kerala Water Authority attract GST at 18% from 1 January 2022 rather than the concessional local-authority rate. On delayed differential GST, interest applies only to the portion discharged through the electronic cash ledger, not to the portion paid through the electronic credit ledger. en-us Mon, 21 Sep 2026 08:57:05 +0530 Mon, 21 Sep 2026 08:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103997 GST local-authority status is confined to bodies expressly enumerated in the CGST/KGST definition; a statutory body is not included merely because its constituting State law deems it a local authority. Accordingly, works contract services supplied to Kerala Water Authority attract GST at 18% from 1 January 2022 rather than the concessional local-authority rate. On delayed differential GST, interest applies only to the portion discharged through the electronic cash ledger, not to the portion paid through the electronic credit ledger. Highlights GST Mon, 21 Sep 2026 08:57:05 +0530 https://www.taxtmi.com/highlights?id=103997