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 basisX X X X Extracts X X X X X X X X Extracts X X X X ..... NEW DELHI -110002 No. F.3 (381)/GST/Policy/2021/691-697 Dated : 09/08/2021 CIRCULAR NO. 05/2021-GST (Ref. Circular No. 152/08/2021-GST of Central Tax) 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. Refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernmental 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 use other than for commerce, industry, or any other business or profession; . 2.1 Thus, said entry No 3 (vi) d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall 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 by these entries too. Therefore, works contract service provided by way of construction such as of rope way shall fall under entry a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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