tds on charitable trusts or hospitals

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are charitable trusts or hospital liable to deduct gst tds ?
Replies (3)
Yes ...if society established by the Central/ State Government or a Local Authority under
the Societies Registration Act,1860, & Hospital established/Govern by Govt
can you please define local authority here
Section 2(69) of CGST Act: Definition of “Local Authority” (CHAPTER I – PRELIMINARY)

“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;
;


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