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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.... (134-Pt.-II) ACCT/GST/2017/ 6873 Date: 22.06.2021 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 clarif....

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....tal Authority or a Government Entity, by way of construction, 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....