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The Central Goods and Services Tax Act, 2017
CHAPTER I- PRELIMINARY

2(69). "local authority"

In this Act, unless the context otherwise requires,-

(69). "local authority" means ,-

    (a) a "Panchayat" as defined in clause (d) of article 243 of the Constitution;

    (b) a "Municipality" as defined in clause (e) of article 243P of the Constitution;

    (c) 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;

    (d) a Cantonment Board as defined in section 3 of the Cantonments Act 2006;

    (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution;

    (f) a Development Board constituted under article 371 of the Constitution; or

    (g) a Regional Council constituted under article 371A of the Constitution;