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of <h1>GST on Ropeway Projects for Government Entities Set at 18%, Not 12%, Under Entry 3(xii) Notification.</h1> The circular clarifies the applicable GST rate for construction services provided to a Government Entity, specifically for projects like a ropeway on a turnkey basis. According to the notification G.O.Ms.No.259, dated 29-6-2017, a 12% GST rate applies to certain works contracts provided to government bodies, excluding those intended for commerce or business. However, since a ropeway for tourism doesn't qualify as a non-commercial structure, it doesn't fall under the 12% rate. Instead, it is categorized under entry 3(xii) of the notification, attracting an 18% GST rate. Any issues should be reported to the Chief Commissioner.
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