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 https://www.taxtmi.com/circulars?id=64929 A ropeway constructed on a turnkey basis for a Government Entity is not "meant predominantly for use other than for commerce, industry, business or profession" and therefore does not qualify for the concessional entry for composite works contracts; such works contract services fall under the residual entry and attract the standard works contract GST rate. en-us Tue, 06 Jul 2021 00:00:00 +0530 Wed, 14 Jul 2021 12:23:00 +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 https://www.taxtmi.com/circulars?id=64929 A ropeway constructed on a turnkey basis for a Government Entity is not "meant predominantly for use other than for commerce, industry, business or profession" and therefore does not qualify for the concessional entry for composite works contracts; such works contract services fall under the residual entry and attract the standard works contract GST rate. Circulars GST - States Tue, 06 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64929