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-reg.

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....21 GST Circular No. 08/2021 All Additional Commissioner (Adm.), Commercial Taxes Department, ……………. Sub- 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-reg. Reference has been received for a clarification whether services supplied to a....

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....erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; " …. 2.1 Thus, said entry No 3(vi) does not apply to any works contract that is meant for the purposes of commerce, indust....