https://www.taxtmi.com/circulars?id=70861 Works contract services for construction of a ropeway on a turnkey basis for a Government Entity do not qualify for the concessional GST rate for original works predominantly intended for non-business use. The public-authority exclusion from business does not apply to Governmental Authorities or Government Entities. Ropeway construction for tourism development is treated as business-purpose construction, is not covered by concessional infrastructure entries, and falls under the residual construction-services entry attracting GST at 18%. en-us Fri, 25 Jun 2021 00:00:00 +0530 Thu, 20 Aug 2026 12:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70861 Works contract services for construction of a ropeway on a turnkey basis for a Government Entity do not qualify for the concessional GST rate for original works predominantly intended for non-business use. The public-authority exclusion from business does not apply to Governmental Authorities or Government Entities. Ropeway construction for tourism development is treated as business-purpose construction, is not covered by concessional infrastructure entries, and falls under the residual construction-services entry attracting GST at 18%. Circulars GST - States Fri, 25 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70861