GST rate applicability on construction projects: commercial-purpose works supplied to government attract the standard higher rate. Construction services to a Government Entity qualify for the concessional composite works contract rate only where the civil structure is meant predominantly for use other than commerce, industry, business or profession. A ropeway for tourism development is not so meant and therefore does not fall under the concessional entry; it must be classified under the residual works contract entry and attracts the higher standard rate.