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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....TAXES EZHILAGAM, CHENNAI- 600 005 PRESENT: Thiru M.A. SIDDIQUE I.A.S, PRINCIPAL SECRETARY/ COMMISSIONER OF STATE TAX Circular No: 10/2021 TNGST (PP6/GST-15003/28/2021) Dated:21.09.2021 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. Ref: Circu....

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....ion No. II(2)/CTR/532(d-14)/2017, dated 29.6.2017, GST rate of 12% is applicable, inter alia, on- "(vi) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, (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 ....

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.... include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities. However, this explanation does not apply to Governmental 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....