GST Circular No 152/2021
Works contract service provided by way of construction such as of rope way shall fall under entry at sl. No. 3(xii) of notification 11/2017-(CTR) and attract GST at the rate of 18%.
GST Circular No 152/2021 | GST @ 18% is applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis
