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whether Local Authority (suppose Municipal Corporation) will be liable to pay gst under RCM under section 9(4) of CGST Act?

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(Querist)
29 August 2017 Respected sir, if a registered local authority (suppose Municipal Corporation)is receiving goods or services or both from unregistered persons for the use on general public, then whether Local Authority will be liable to pay GST under RCM on such supply of goods or services or both?
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Amol S Joglekar

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Amol S Joglekar (Expert)
29 August 2017 yes, local authority is covered under RCM
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