https://www.taxtmi.com/circulars?id=69474 Construction of a ropeway supplied to a Government Entity does not qualify for the concessional 12% rate under entry No. 3(vi) when the structure is for commercial or tourism use; such projects are not covered by entries 3(iv) or 3(v) and instead fall under entry No. 3(xii), attracting an 18% GST rate under the Uttar Pradesh notification. en-us Wed, 25 Aug 2021 00:00:00 +0530 Wed, 18 Mar 2026 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69474 Construction of a ropeway supplied to a Government Entity does not qualify for the concessional 12% rate under entry No. 3(vi) when the structure is for commercial or tourism use; such projects are not covered by entries 3(iv) or 3(v) and instead fall under entry No. 3(xii), attracting an 18% GST rate under the Uttar Pradesh notification. Circulars GST - States Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69474