Q. 306 You are kindly requested to give advice whether DDA is a local authority under GST and whether GST is required to be paid under RCM on ground rent paid to DDA?

Ans. The Dda is such a statutory corporation. It is a State for the purpose of Article 12 but is neither the legislature nor the executive for the purpose of the rest of the Constitution. It is not, therefore, a local authority because it does not administer Delhi or any area in Delhi.