CBIC Clarifies Delhi Development Authority Not a local authority as per S. 2(69) of the CGST Act, 2017

The CBIC has clarified that the Delhi Development Authority (DDA) is not considered a local authority under the CGST Act. The clarification was issued in response to concerns regarding the application of GST on the DDA's services. The CBIC’s decision impacts how DDA's activities are treated under the Goods and Services Tax law, which will have implications for the DDA’s operations and its dealings with contractors and vendors. The clarification is important for taxpayers and businesses involved in contracts with DDA, as it affects GST compliance.