GST rate on construction services for ropeway to government: concessional rate not available; standard higher rate applies. Concessional GST under entry 3(vi) applies only to works contracts for civil structures meant predominantly for non-commercial use; works intended for commerce, industry, business or profession are excluded even when supplied to government bodies. Ropeway construction for tourism does not qualify under entries 3(vi), 3(iv) or 3(v) and therefore falls under entry 3(xii) of the notification, attracting the higher standard GST rate applicable to that entry.