Supply of services by local authority to Unregistered person

This discussion explores the Goods and Services Tax (GST) implications when a local authority provides services to an unregistered person. Unlike services to registered entities which often fall under reverse charge, the tax treatment for unregistered recipients is unclear. The key question is whether these services are exempt or if the local authority must pay GST under the forward charge mechanism. Further clarification is sought regarding specific services and relevant notifications.