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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....Gandhinagar, Bengaluru-560009, Dated: 23-06-2021 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-05/2021 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-reg. Reference has been received by the Board for a clarification whether services supplied to a Government Enti....

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....ction, 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, industry....