2026 (3) TMI 1422

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....<br>PRATHIBA M. SINGH AND MADHU JAIN, JJ. For the Petitioner : Mr. Ruchir Bhatia, Adv. For the Respondents : Mr. Anurag Ojha, SSC, Ms. Sangeeta Bharti, SC for Delhi Jal Board. ORDER This hearing has been done through hybrid mode. CM APPL. 69030/2025(for exemption) in W.P.(C) 16799/2025 CM APPL. 69116/2025(for exemption) in W.P.(C) 16817/2025 2. Allowed subject to all just exce....

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....tions is that whether the works assigned by the Delhi Jal Board to private contractors would attract GST at the rate of 12% or 18% 6. The submission on behalf of ld. Counsel for the Petitioners is that Delhi Jal Board is a local authority, as held by the GST Department's policy wing decision dated 16th November, 2020. 7. On the other hand, ld. SSC for the GST Department has taken the positio....