TMI BlogClarification 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.X X X X Extracts X X X X X X X X Extracts X X X X ..... TRADE CIRCULAR No. JC (HQ)-1/GST/2021/ADM-8 dated 02/07/2021 Trade Circular No. 15 T of 2021 To ............................. .. Subject: 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. Re: Circular No. 152/08/2021-GST da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inistry of Finance Department of Revenue North Block, New Delhi, Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub Clarification regarding rate of tax applicable on construc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 any other original works meant predominantly for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause (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 notification, structures like ropeway are not covered b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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