GST concessional rate eligibility for government construction works denied for ropeway; standard commercial rate applies. Concessional GST for composite works contracts supplied to a Government Entity applies only where the civil structure is meant predominantly for non business use; the public authority exclusion for Central or State Government does not extend to Governmental Authority or Government Entity. A ropeway for tourism is commercial in nature and therefore does not qualify for the concessional entry, being taxable under the standard works contract classification at the higher applicable GST rate, effective from the circular's operative date.