Supply of services by local authority to Unregistered person

Hemanta Samal (93 Points)

22 July 2021  
As we know services by local authority to business entity registered in taxable territory is taxable and fall under Reverse Charges mechanism except few. But what about services by local authority to Unregistered person, Is it exempted or Gst is to be paid by Local authority under forward charge. Pls guide me with relevant notification and circular.