Section 2(69) in Odisha Goods and Services Tax Act, 2017
(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;
