https://www.taxtmi.com/caselaws?id=799386 Works-contract services supplied to Kerala Water Authority attract GST at 18% from 1 January 2022 because the Authority, although described as a local authority under State law, does not fall within the exhaustive CGST statutory definition of a local authority. Its GST registration classification does not change that position, and the concessional rate no longer applies to supplies made to governmental authorities. Interest on differential GST is confined to the portion discharged through the Electronic Cash Ledger; no interest is payable on the portion paid through the Electronic Credit Ledger. en-us Thu, 17 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799386 Works-contract services supplied to Kerala Water Authority attract GST at 18% from 1 January 2022 because the Authority, although described as a local authority under State law, does not fall within the exhaustive CGST statutory definition of a local authority. Its GST registration classification does not change that position, and the concessional rate no longer applies to supplies made to governmental authorities. Interest on differential GST is confined to the portion discharged through the Electronic Cash Ledger; no interest is payable on the portion paid through the Electronic Credit Ledger. Case-Laws GST Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799386