GST rate on construction for government entities: commercially purposed projects like ropeways do not qualify for concessional classification. Entry No. 3(vi) grants a concessional rate for composite works contracts to government bodies only where civil structures are meant predominantly for non-commercial use. Projects like ropeways for tourism are commercial in purpose and thus do not qualify under entry No. 3(vi); they must be classified under the general works contract entry attracting the standard higher rate in the notification. The circular is clarificatory in nature.