{"id":344972,"date":"2025-04-03T11:00:22","date_gmt":"2025-04-03T05:30:22","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=344972"},"modified":"2025-04-03T10:04:30","modified_gmt":"2025-04-03T04:34:30","slug":"redefining-local-authority-under-gst-laws","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/04\/03\/redefining-local-authority-under-gst-laws\/","title":{"rendered":"Redefining Local Authority under GST Laws"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\">The Finance Bill, 2025 has proposed to provide for definitions of the terms &#8220;local fund&#8221; and &#8220;municipal fund&#8221; used in the definition of &#8220;local authority&#8221;. The memorandum to the Finance Bill calls this amendment to be clarificatory in nature without assigning any reasons. &#8220;Local authority&#8221; under goods and services tax (GST) laws enjoys special status in view of concessional rates and exemptions to various supplies made to\/by local authority. Moreover, mostly all supplies by local authority, barring a few, require GST payment under reverse charge mechanism (RCM). Therefore, it becomes imperative to examine the scope of proposed amendment and its applicability as being prospective or retrospective in nature.<\/p>\n<p style=\"margin-bottom: 3%;\">Pre-amendment definition of local authority inter alia includes a Municipal Committee, a Zila 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. However, the terms &#8220;municipal or local fund&#8221; were not defined. Now the Finance Bill, 2025 has proposed to add explanation to define the terms &#8220;local fund&#8221; and &#8220;municipal fund&#8221; as any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Panchayat area or metropolitan area or municipal area, as the case may be and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called.<\/p>\n<p style=\"margin-bottom: 3%;\">On a perusal of the definitions of the local fund or municipal fund, it seems that mostly all the expressions used to explain these funds have been laid down as distinctive attributes of the local authority by the Supreme Court in <span style=\"font-style: italic;\">Union of India<\/span> v. <span style=\"font-style: italic;\">R.C. Jain<\/span><a id=\"fnref1\" href=\"#fn1\" title=\"1. (1981) 2 SCC 308.\"><sup>1<\/sup><\/a>. In this case, the Supreme Court was analysing the definition of the local authority as given in the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726955\" target=\"_blank\">General Clauses Act, 1897<\/a> which is very similar to the definition of the local authority under the GST laws prior to the amendment. Basis this one may contend that the explanation is clarification in nature which is reiterating the principles laid down by the Supreme Court.<\/p>\n<p style=\"margin-bottom: 3%;\">The Supreme Court in the aforesaid case held that Delhi Development Authority (DDA) is a local authority. However, the Circular issued post 55th GST Council Meeting clarifies that local authority should be similar to the elected self-governing body such as Municipal Committee and goes on to clarify that DDA cannot be treated as local authority under GST law. It is a settled legal principle that circulars contrary to the declaration of law by the courts are invalid in the eye of the law. However, one must carefully analyse the proposed explanation providing for an authority of a &#8220;local self-government&#8221;.<\/p>\n<p style=\"margin-bottom: 3%;\">The term &#8220;local self-government&#8221; is not defined in the GST laws. However, the foundation of the present local self-government in India can be traced to 73rd and 74th Amendments to the Constitution which added Part IX (Panchayats) and Part IX-A (Municipalities) to the Constitution with a view to provide for setting up democratic institutions at the grassroot level and enable them to function as units of self-government. Self-governing units are those who are governed by the said units and for whose benefit they are going to operate, will have either a direct or an elective indirect representation in them.<\/p>\n<p style=\"margin-bottom: 3%;\">It is pertinent to note that Entry 5 in List II of Schedule VII to the Constitution empowers the State Legislature to legislate for local Government for the purpose of local self-government or village administration. These local bodies are subordinate branches of governmental activity, and they are democratic institutions managed by the representatives of the people. These local bodies represent the units of local self-government where people of a local area govern themselves through their elected representatives in respect of a large number of matters. Moreover, these bodies are basically independent bodies with very little or minimal Government control and that too in the limited field. Therefore, one must see whether the local bodies are intended to carry on self-government.<\/p>\n<p style=\"margin-bottom: 3%;\">The determination of local authorities and authorities of local self-government had always been a highly contentious area. Therefore, it is paramount that in the light of explanation added to the definition of local authority bringing in the concept of local self-government, one must revisit the positions relating to rate, exemptions and RCM payments concerning transactions with local authorities.<\/p>\n<\/div>\n<hr\/>\n<p style=\"margin-left: 18pt; text-indent: -18pt;\"><strong><span style=\"color: #000080;\">*Partner, Lakshmikumaran &amp; Sridharan Attorneys.<\/span><\/strong><\/p>\n<p style=\"margin-left: 18pt; text-indent: -18pt;\"><a id=\"fn1\" href=\"#fnref1\">1.<\/a> <a href=\"http:\/\/www.scconline.com\/DocumentLink\/4NPrmu8S\" target=\"_blank\">(1981) 2 SCC 308<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>by Surbhi Premi*<\/p>\n","protected":false},"author":8808,"featured_media":344975,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[20271,54388],"tags":[80525,80527,37041,80526,80524,80528],"class_list":["post-344972","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-experts_corner","category-lakshmikumaran-sridharan","tag-gst-and-local-authority","tag-gst-law-changes","tag-gst-laws","tag-local-authority-under-gst","tag-redefining-local-authority","tag-taxation-and-local-authority"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Redefining Local Authority Under GST Laws | SCC Times<\/title>\n<meta name=\"description\" content=\"Explore how the redefinition of &quot;local authority&quot; under 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The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Anurag Thakur besides Chief Minister of Goa Pramod Sawant, Finance Ministers of States & UTs and seniors\u2026","rel":"","context":"In &quot;Business News&quot;","block_context":{"text":"Business News","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/business_news\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":215760,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/06\/15\/bom-hc-appellate-authority-for-gst-has-jurisdiction-to-advert-to-new-grounds-in-support-of-its-decision-that-were-not-raised-before-the-advance-ruling-authority\/","url_meta":{"origin":344972,"position":2},"title":"Bom HC | Appellate Authority for GST has jurisdiction to advert to &#8216;new grounds&#8217; in support of its decision, that were not raised before the Advance Ruling Authority","author":"Bhumika Indulia","date":"June 15, 2019","format":false,"excerpt":"Bombay High Court:\u00a0A Division Bench of M.S. 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Sonak, JJ. while allowing the petition filed against the order of the Maharashtra Appellate Authority for Advance Ruling for Goods and Service Tax (\"Appellate Authority\") constituted under the Maharashtra Goods and Services Tax Act, 2017, observed that the Appellate Authority\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":275391,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/11\/gujarat-authority-for-advance-ruling-gst-cgst-supply-of-service-canteen-services-transportation-facility-legal-research-legal-news\/","url_meta":{"origin":344972,"position":3},"title":"Gujarat Authority for Advance Ruling| GST is not leviable on the amount representing employees&#8217; portion of canteen and transportation charges","author":"Editor","date":"October 11, 2022","format":false,"excerpt":"\u00a0 \u00a0 Gujarat Authority for Advance Ruling: The two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that Goods and Service Tax (GST) is not leviable on the amount representing the employees portion of canteen and transportation charges, which is collected by the applicant and paid to the third\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":208885,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/01\/28\/cabinet-approves-creation-of-the-national-bench-of-the-goods-and-services-tax-appellate-tribunal-gstat\/","url_meta":{"origin":344972,"position":4},"title":"Cabinet approves creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT)","author":"Bhumika Indulia","date":"January 28, 2019","format":false,"excerpt":"The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi, has approved the creation of National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT). The National Bench of the Appellate Tribunal shall be situated at New Delhi. 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Now, the present Law Minister,\u2026","rel":"","context":"In &quot;Legal RoundUp&quot;","block_context":{"text":"Legal RoundUp","link":"https:\/\/www.scconline.com\/blog\/post\/category\/columns-for-roundup\/"},"img":{"alt_text":"legislation roundup july 2023","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/07\/legislation-roundup-july-2023.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/07\/legislation-roundup-july-2023.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/07\/legislation-roundup-july-2023.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/07\/legislation-roundup-july-2023.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/344972","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=344972"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/344972\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/344975"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=344972"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=344972"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=344972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}