Indian Hume Pipe Company Ltd ., In re
Date: March 10, 2023
Subject Matter
UP Jal Nigam does not qualify as a 'local authority' and it qualifies as a 'governmental authority'. AAR ruling upheld.
Summary
The case pertains to the question of whether M/s Uttar Pradesh Jal Nigam is covered under Local Authority as defined under Section 2(69) of Goods and Services Tax Act, 2017 or whether it is a governmental authority. The definition of Local Authority…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, UTTAR PRADESH The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 ( here-in-after referred to as ” the CGST Act and UPSGST Act”) by M/s The Indian Hume Pipes Company Ltd., Gwalior Road, Karai Jhansi, Uttar Pradesh(here-in-aft…