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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....08/2021-GST No. GSL/GST/S.168/B. 93 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 Board for a clarification whether services supplied to a Government Entity by way of construction such as of "a ropeway" are eligible for conc....

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....ion 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 Government, State ....