GST rate on construction services: ropeway projects supplied to government entities attract standard higher tax rather than concessional rate. Construction of a ropeway supplied to a Government Entity does not qualify for the concessional GST rate for works contracts meant predominantly for non-commercial use; because ropeway projects serve commercial or tourism purposes and are not covered by entries for roads, bridges, terminals, or railways, they fall under the general works contract classification and attract the standard higher GST rate.