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.

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....15 TRADE CIRCULAR No. 12/2021 (Corresponding Central Circular No. 152/08/2021-GST) DATED: 30.06.2021 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. Reference has been received by the Commissioner for a clarification whether services supplied to a Governme....

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....ion, 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, industry, business of profes....