Page 128 - GSTL_23rd July 2020_Vol 38_Part 4

494 GST LAW TIMES [ Vol. 38
(iii) “local authority” means -
(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 con-
trol or management of a municipal or local fund;
(d) a Cantonment Board as defined in section 3 of the Canton-
ments 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 of the
Constitution; or
(g) a Regional Council constituted under article 371A of the Con-
stitution;
As per clause (zf) of paragraph 2 of Notification No. 12/2017-Central Tax (Rate),
dated 28-6-2017, “governmental authority” has the same meaning as assigned to
it in the explanation to clause (16) of Section 2 of the Integrated Goods and Ser-
vices Act, 2017 (13 of 2017). Clause (16) of Section 2 of the Integrated Goods and
Services Act, 2017 (13 of 2017) reads as under :
Explanation. - For the purposes of this clause, the expression “governmental
authority” means an authority or a board or any other body, -
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government, with ninety per cent. or more
participation by way of equity or control, to carry out any
function entrusted to a municipality under article 243W of the
Constitution;
Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 was further
amended by Notification No. 32/2017-Central Tax (Rate), dated 13-10-2017
wherein it is mentioned as under :
in paragraph 2, for clause (zf), the following shall be substituted, namely :-
(zf) ”Governmental Authority” means an authority or a board or
any other body, -
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government, with 90 per cent. or
more participation by way of equity or control, to carry
out any function entrusted to a Municipality under arti-
cle 243W of the Constitution or to a Panchayat under ar-
ticle 243G of the Constitution.
(zfa) ”Government Entity” means an authority or a board or any
other body including a society, trust, corporation,
(i) set up by an Act of Parliament or State Legislature; or
(ii) established by any Government, with 90 per cent. or
more participation by way of equity or control, to carry
out a function entrusted by the Central Government,
State Government, Union Territory or a local authority.”.
GST LAW TIMES  23rd July 2020  128