Meaning of Local Authority under GST

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(a)    A “Panchayat” as defined in clause (d) of article 243 of the Constitution.

(b)   A “Municipality” as defined in clause (e) of article 243P of the Constitution.

(c)    A Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund.

(d)   A Cantonment Board as defined in section 3 of the Cantonments Act, 2006.

(e)    A Regional Council or a District Council constituted under the Sixth Schedule to the Constitution.

(f)      A Development Board constituted under article 371 and article 371J of the Constitution.

(g)    A Regional Council constituted under article 371A of the Constitution [Section 2(69)].