https://www.taxtmi.com/circulars?id=64952 Concessional rate for composite works contracts provided to government bodies applies only where the civil structure is meant predominantly for non commercial use; the exclusion of "business" for central or state government activity does not extend to Governmental Authority or Government Entity. Civil constructions whose predominant purpose is commercial, including ropeways for tourism, therefore do not qualify for the concessional works contract entry and must be taxed under the general works contract entry attracting the standard GST rate. en-us Wed, 23 Jun 2021 00:00:00 +0530 Sat, 17 Jul 2021 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64952 Concessional rate for composite works contracts provided to government bodies applies only where the civil structure is meant predominantly for non commercial use; the exclusion of "business" for central or state government activity does not extend to Governmental Authority or Government Entity. Civil constructions whose predominant purpose is commercial, including ropeways for tourism, therefore do not qualify for the concessional works contract entry and must be taxed under the general works contract entry attracting the standard GST rate. Circulars GST - States Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64952