GST rate on construction services to government entities: ropeway turnkey projects attract the standard higher rate rather than concessional treatment. Construction services supplied to a Government Entity for ropeway turnkey projects do not qualify for concessional GST treatment reserved for works contracts on structures meant predominantly for non commercial use; such ropeway constructions intended for commercial or tourism purposes must be classified under the general works contract category and taxed at the higher standard rate specified in the notification. The explanatory exclusion for government activities as public authorities does not extend concessional treatment to Governmental Authorities or Government Entities for commercially purposed structures.