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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..... he Chief Commissioner of State Tax, Andhra Pradesh CIRCULAR No. 07/2021(STATE) IN REFERENCE TO 152/08/2021(CENTRAL), 01/07/2021 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-reg. Ref:- From the GOI, MOF, DOR, CBIC, Circular No.152/08/2021-GST, dated 17-0 .....

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..... ices Tax Act, 2017, (other than that covered by items (i), (ia), (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 st .....

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..... l 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 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 notif .....

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