Classification of Supply — NESL is established as per Nagpur Municipal Corporation Act, 1948. Section 58 and thereby permitting corporation to implement their duty allotted by the Government through NESL. The NESl is an authority with control or management with Municipal Fund is a local authority as defined under section 2(69) of the GST Act. Thus, the contract from NESL for providing services for the management of Non-Network Tanker with the help of GPRS system at Nagpur would be exempt from GST. — Vidarbha Infotech Pvt Ltd, In Re… [2019] 13 TAXLOK.COM 074 (AAR-Maharashtra)