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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 - GST - States - 105/2021-GST

Extract

..... ervices supplied to a Government Entity by way of construction such as of “a ropeway” are eligible for concessional rate of 12% GST under entry No. 3 (vi) of notification No. 11/2017-(Rate) [FTX.56/2017/24 dated 29th June, 2017]. On the recommendation of the GST Council, this issue is clarified as below. 2. According to entry No. 3(vi) of notification No. 11/2017-(Rate) [FTX.56/2017/24 dated 29th June, 2017], GST rate of 12% is applicable, inter alia, on- “(vi) Composite supply .....

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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 - GST - States

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..... xplanation to the said entry states, the term ‘business’ shall not 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 shall not be covered .....

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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 - GST - States

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