<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Local authority is defined in clause (69) of section 2 of the CGST Act, 2017 and means the following:-</span></span></p>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify">a &ldquo;Panchayat&rdquo; as defined in clause (d) of article 243 of the Constitution;</li>
</ul>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">a &ldquo;Municipality&rdquo; as defined in clause (e) of article 243P of the Constitution;</span></span></li>
</ul>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund;</span></span></li>
</ul>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;</span></span></li>
</ul>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution;</span></span></li>
</ul>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">a Development Board constituted under article 371 of the Constitution; or</span></span></li>
</ul>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">a Regional Council constituted under article 371A of the Constitution;</span></span></li>
</ul>