Live Course on Drafting of Appeal and Reply of Penalty Notice by CA Sachin Sinha. Register Now!!

Local Authority GST

Eswar Reddy S (CFO- at NHTF) (58213 Points)

06 February 2022

Whether a local authority is required to collect GST ?

If so on what services ?

Is it liable to pay GST on inward services ? ( I mean, Can a contractor charge GST on services to Local Authority ? )

Reply
Follow
Share

8 Replies

sabyasachi mukherjee (26207 Points)
Replied 06 February 2022

Yes certainly

Eswar Reddy S (CFO- at NHTF) (58213 Points)
Replied 06 February 2022

Is it not covered under exempted category for public services ?

Aren't there any specific services exempted from GST ?

sabyasachi mukherjee (26207 Points)
Replied 07 February 2022

A local authority cannot collect gst .
specify with examples.

Eswar Reddy S (CFO- at NHTF) (58213 Points)
Replied 07 February 2022

Street lights maintenance to local authority

sabyasachi mukherjee (26207 Points)
Replied 08 February 2022

Street light maintenance are a part of the responsibilities of municipal authority.

local authority provides such service to electricity distribution co. charging a nominal fee.

Eswar Reddy S (CFO- at NHTF) (58213 Points)
Replied 08 February 2022

Is GST applicable ?

Murtaza I Bhagat (Tax & Finance Consultant) (10523 Points)
Replied 08 February 2022

Question arises whether Local authority can deduct TDS from contractor ? and

Can supplier raised Tax invoice to Local authority with separate tax ?

IMO

1. Yes, they can deduct TDS @ 2% in receiving contract service.

2. Yes if supplier has contract of any supply of goods (including service) than he/she can raised Tax Invoice with separate tax otherwise he/she has to create tax invoice including GST as per tender value consideration.