Tax rate on construction services to a Government Entity for turnkey ropeway projects is clarified for uniform GST implementation. Clarification is issued on the rate of tax applicable to construction services provided to a Government Entity in connection with construction such as a Ropeway on a turnkey basis. The instruction is meant to ensure uniform application of GST provisions across field formations, and State tax authorities are directed to follow the corresponding central circular issued by the Government of India for consistent implementation of the Act.