Section 2(69) in The Jammu and Kashmir Goods and Services Tax Act, 2017
(69)"local authority" means-(a)a "Panchayat" as defined in clause (k) of section 2 of the Jammu and Kashmir Panchayati Raj Act,1989 (IX of 1989);(b)a "Municipality" as defined in sub-section (34) of section 2 of the Jammu and Kashmir Municipal Corporation Act,2000 (XXI of 2000);(c)a Municipal Committee 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 (41 of 2006);(e)Ladakh Hill Development Council constituted under section 3 of the Ladakh Autonomous Hill Development Councils Act, 1997 (XXXI of 1997);
