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of <h1>GST Rate Clarification: Construction Services for Government Entities Not Eligible for 12% Rate, Subject to 18% Under Notification 11/2017.</h1> The circular clarifies the applicable GST rate on construction services provided to a Government Entity, specifically for projects like a ropeway on a turnkey basis. It states that such services are not eligible for the concessional 12% GST rate under entry No. 3(vi) of Notification No. 11/2017-CT (R), as they do not predominantly serve non-commercial purposes. Instead, these services fall under entry No. 3(xii) of the same notification, attracting an 18% GST rate. The clarification distinguishes between projects intended for commercial use and those for public authority activities, affecting their tax rate classification.
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