GST rate classification for ropeway construction: concessional rate not available; standard works-contract rate applies to government entities Concessional GST under entry No. 3(vi) for composite supply of works contract to government entities applies only where the civil structure is meant predominantly for non commercial use; constructions like a ropeway for tourism do not qualify and therefore turnkey ropeway projects provided to a Government Entity must be classified under the general works-contract entry 3(xii) and attract the standard GST rate for such services.