https://www.taxtmi.com/circulars?id=64852 Entry No. 3(vi) applies to a composite supply of works contract for civil structures meant predominantly for non commercial use and provided to government bodies; the explanatory note excluding government activities as public authorities does not extend to Governmental Authority or Government Entity. Ropeway construction for tourism is treated as a civil construction with a predominant commercial purpose and is not covered by entries for roads, bridges, terminals, or railways. Therefore, works contract services for ropeway construction supplied to a Government Entity fall under the general works contract classification for other constructions and not under the concessional entry. en-us Thu, 17 Jun 2021 00:00:00 +0530 Fri, 18 Jun 2021 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64852 Entry No. 3(vi) applies to a composite supply of works contract for civil structures meant predominantly for non commercial use and provided to government bodies; the explanatory note excluding government activities as public authorities does not extend to Governmental Authority or Government Entity. Ropeway construction for tourism is treated as a civil construction with a predominant commercial purpose and is not covered by entries for roads, bridges, terminals, or railways. Therefore, works contract services for ropeway construction supplied to a Government Entity fall under the general works contract classification for other constructions and not under the concessional entry. Circulars GST Thu, 17 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64852