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GST Demand on Contractors Stayed Due to Pending Decision on DJB’s Status as Local Authority
Case Law Details
- Case Name
- Delhi Jal Board Contractors Welfare Association Vs State of NCT of Delhi & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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 ...






