IDT MCQ — A "Local Authority" for GST purposes includes:

**A "Local Authority" for GST purposes includes:** A) A Zilla Parishad B) A private company C) A non-government organization D) A statutory auditor ✅ **Answer: (A) A Zilla Parishad** A **Local Authority** under GST law refers to **bodies created by law to govern a specific geographic area** and provide public services to citizens. A **Zilla Parishad (district council)** is exactly this — a constitutional body elected to manage local affairs in a district. A private company exists only for profit, an NGO works on social causes without governing territory, and a statutory auditor is just a professional checking accounts. Only bodies with legal authority over a defined locality qualify as Local Authorities for GST. _Practise 1000s more free CA Final MCQs 👉 https://conferenza.in/mcqs — and discuss your approach below._