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=64969 Entry No. 3(vi) grants a concessional rate for composite works contracts to government bodies only where civil structures are meant predominantly for non-commercial use. Projects like ropeways for tourism are commercial in purpose and thus do not qualify under entry No. 3(vi); they must be classified under the general works contract entry attracting the standard higher rate in the notification. The circular is clarificatory in nature. en-us Mon, 21 Jun 2021 00:00:00 +0530 Thu, 22 Jul 2021 18:18:00 +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=64969 Entry No. 3(vi) grants a concessional rate for composite works contracts to government bodies only where civil structures are meant predominantly for non-commercial use. Projects like ropeways for tourism are commercial in purpose and thus do not qualify under entry No. 3(vi); they must be classified under the general works contract entry attracting the standard higher rate in the notification. The circular is clarificatory in nature. Circulars GST - States Mon, 21 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64969