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.X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 ( Corresponding Central Circular No. 152/08/2021-GST ) DATED: 30.06.2021 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. Reference has been received by the Commissioner for a clarification whether services supplied to a Government Entity by way of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, repair, maintenance, renovation, or alteration 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal, or railways are covered by entry No. 3(iv) and 3(v) of said notification, structures like ropeway are not covered by these entries too. Therefore, works contract service provided by way of construction such as of rope way shall fall under entry at sl. No. 3(xii) of notification 1135- F.T. and attract GST at the rate of 18%. 3. Difficulty if any, may be brought to the notice of the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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