Section 2(69) of CGST Act: Meaning of “Local Authority”
As per Section 2(69) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “local authority” has been defined, as under:
Section 2(69) of CGST Act: Definition of “Local Authority” (CHAPTER I – PRELIMINARY)
“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 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]$1 of the Constitution; or
(g) a Regional Council constituted under article 371A of the Constitution;
$1. The words ‘and article 371J’ inserted in Clause (f) vide CGST (Amendment) Act, 2018, however commencement date is yet to be notified.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.