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-reg.

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-reg. https://www.taxtmi.com/circulars?id=64907 Concessional GST under entry 3(vi) applies only to works contracts for civil structures meant predominantly for non-commercial use; works intended for commerce, industry, business or profession are excluded even when supplied to government bodies. Ropeway construction for tourism does not qualify under entries 3(vi), 3(iv) or 3(v) and therefore falls under entry 3(xii) of the notification, attracting the higher standard GST rate applicable to that entry. en-us Tue, 22 Jun 2021 00:00:00 +0530 Fri, 09 Jul 2021 18:20:00 +0530 TaxTMI RSS Generator 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-reg. https://www.taxtmi.com/circulars?id=64907 Concessional GST under entry 3(vi) applies only to works contracts for civil structures meant predominantly for non-commercial use; works intended for commerce, industry, business or profession are excluded even when supplied to government bodies. Ropeway construction for tourism does not qualify under entries 3(vi), 3(iv) or 3(v) and therefore falls under entry 3(xii) of the notification, attracting the higher standard GST rate applicable to that entry. Circulars GST - States Tue, 22 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64907