Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis
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GST rate classification: ropeway construction for tourism supplied to a government entity attracts the standard GST rate instead of concessional rate. Construction of a ropeway supplied to a Government Entity does not qualify for the concessional 12% rate under entry No. 3(vi) when the structure is for commercial or tourism use; such projects are not covered by entries 3(iv) or 3(v) and instead fall under entry No. 3(xii), attracting an 18% GST rate under the Uttar Pradesh notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate classification: ropeway construction for tourism supplied to a government entity attracts the standard GST rate instead of concessional rate.
Construction of a ropeway supplied to a Government Entity does not qualify for the concessional 12% rate under entry No. 3(vi) when the structure is for commercial or tourism use; such projects are not covered by entries 3(iv) or 3(v) and instead fall under entry No. 3(xii), attracting an 18% GST rate under the Uttar Pradesh notification.
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