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of <h1>Goa Finance Department Clarifies 18% GST Rate on Government Entity Construction Projects like Ropeways, Not Eligible for 12% Concession.</h1> The circular from the Government of Goa's Department of Finance clarifies the GST rate applicable to construction services provided to a Government Entity, specifically for projects like ropeway construction on a turnkey basis. It states that such services do not qualify for the concessional 12% GST rate under entry No. 3(vi) of Notification No. 38/1/2017, as they are not predominantly for non-business purposes. Instead, these services fall under entry No. 3(xii) and are subject to an 18% GST rate. The circular also notes that similar guidance has been issued by the Central Government.
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