https://www.taxtmi.com/circulars?id=64917 Concessional GST for composite works contracts supplied to a Government Entity applies only where the civil structure is meant predominantly for non business use; the public authority exclusion for Central or State Government does not extend to Governmental Authority or Government Entity. A ropeway for tourism is commercial in nature and therefore does not qualify for the concessional entry, being taxable under the standard works contract classification at the higher applicable GST rate, effective from the circular's operative date. en-us Wed, 30 Jun 2021 00:00:00 +0530 Mon, 12 Jul 2021 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64917 Concessional GST for composite works contracts supplied to a Government Entity applies only where the civil structure is meant predominantly for non business use; the public authority exclusion for Central or State Government does not extend to Governmental Authority or Government Entity. A ropeway for tourism is commercial in nature and therefore does not qualify for the concessional entry, being taxable under the standard works contract classification at the higher applicable GST rate, effective from the circular's operative date. Circulars GST - States Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64917