GST Demand on Contractors Stayed Due to Pending Decision on DJB’s Status as Local Authority

Delhi Jal Board Contractors Welfare Association Vs State of NCT of Delhi & Ors. (Delhi High Court) The Delhi High Court considered a writ petition filed by a contractors’ association representing 171 members engaged in executing works for the Delhi Jal Board (DJB). The petition challenged the demand of 18% GST on contracts executed between the association’s members and DJB. The association contended that DJB qualifies as a “local authority” under Section 2(69) of the CGST Act, and therefore, GST should be levied at 12% instead of 18%. The petition also challenged an alert circular ...