https://www.taxtmi.com/circulars?id=71505 GST on composite works contract services supplied to Government Entities is concessional only where original works are predominantly intended for non-commercial use. Works contracts meant for commerce, industry, business or profession remain outside the concessional entry, and the public-authority exclusion from business does not extend to Governmental Authorities or Government Entities. Ropeway construction for tourism development is treated as business-related, is not covered by entries for roads, bridges, terminals or railways, and is classified under Entry 3(xii) at 18% GST. en-us Tue, 21 Sep 2021 00:00:00 +0530 Wed, 30 Sep 2026 18:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71505 GST on composite works contract services supplied to Government Entities is concessional only where original works are predominantly intended for non-commercial use. Works contracts meant for commerce, industry, business or profession remain outside the concessional entry, and the public-authority exclusion from business does not extend to Governmental Authorities or Government Entities. Ropeway construction for tourism development is treated as business-related, is not covered by entries for roads, bridges, terminals or railways, and is classified under Entry 3(xii) at 18% GST. Circulars GST - States Tue, 21 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71505