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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.... Circular (No. 5/2021-22-GST) Subject: 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 Government Entity by way of construction such as of "a ropeway" are eligible for concessional ra....

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....enance, 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 profession, even if such service is provided to the Central Gove....