Section 2(69) in Andhra Pradesh Goods and Services Tax Act, 2017
(69)"local authority" means,-(a)a "Panchayat" as defined in clause (d) of article 243 of the Constitution of Inia;(b)a "Municipality" as defined in clause (e) of article 243 P of the Constitution of India;(c)a Municipal Committee, a Zilla Praja 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 funds;(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 of India;(f)a Development Board constituted under article 371 [and Article 371-J] [Inserted by Act No. 23 of 2018, dated 19.10.2018.] of the Constitution of India; or(g)a Regional Council constituted under article 371 A of the Constitution of India;
