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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....tion) Letter No. GST/2021-22/19/Commercial Tax Lucknow: Dated: 25 August, 2021 To All Zonal Additional Commissioner, Grade -1, Additional Commissioner, Grade-2, (S.I.B.) Joint Commissioner, (Executive/Corporate Circle/S.I.B) Commercial Tax, Uttar Pradesh. Sub-Clarification regarding rate of tax applicable on construction services provided to a Govern....

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....017, (other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above) provided to the Central Government, State Government, Union Territory, a local authority a Governmental 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....

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....tal Authority or Government Entity, as defined in clause (ix) and (x) of the explanation to said notification. Further, civil constructions, such as rope way for tourism development shall not be covered by said entry 3(vi) not being a structure that is meant predominantly for purposes other than business. While road, bridge, terminal, or railways are covered by entry No. 3(iv) and 3(v) of said not....