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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..... CIRCULAR NO. 105/2021-GST Dated Dispur the 21 st June, 2021 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. No. CT/GST-15/2017/470 - Reference has been received by Principal Commissioner of State Tax for a clarification whether services supplied .....

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..... y, 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 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 me .....

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..... ing 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 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) notification No. 11/2017-(Rat .....

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