Section 43(5)(viii) in The Central Goods and Services Tax Rules, 2017

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Union of India - Subsection

Section 43(5)(viii) in The Central Goods and Services Tax Rules, 2017

(viii)the term "competent authority" as mentioned in definition of "residential apartment", means the local authority or any authority created or established under any law for the time being in force by the Central Government or State Government or Union Territory Government, which exercises authority over land under its jurisdiction, and has powers to give permission for development of such immovable property;

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Union of India - Subsection

Section 43(5)(viii) in The Central Goods and Services Tax Rules, 2017