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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...., NEW DELHI -110002 No. F.3 (381)/GST/Policy/2021/691-697 Dated : 09/08/2021 CIRCULAR NO. 05/2021-GST (Ref. Circular No. 152/08/2021-GST of Central Tax) 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 c....

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....rity 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 to any ....