https://www.taxtmi.com/circulars?id=64898 Construction services to a Government Entity qualify for the concessional composite works contract rate only where the civil structure is meant predominantly for use other than commerce, industry, business or profession. A ropeway for tourism development is not so meant and therefore does not fall under the concessional entry; it must be classified under the residual works contract entry and attracts the higher standard rate. en-us Thu, 01 Jul 2021 00:00:00 +0530 Thu, 08 Jul 2021 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64898 Construction services to a Government Entity qualify for the concessional composite works contract rate only where the civil structure is meant predominantly for use other than commerce, industry, business or profession. A ropeway for tourism development is not so meant and therefore does not fall under the concessional entry; it must be classified under the residual works contract entry and attracts the higher standard rate. Circulars GST - States Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64898