Tax on Construction Services for Government Entities

Quick Summary

This notification provides clarification on the applicable tax rate for construction services rendered to government entities. It specifically addresses scenarios involving construction projects, such as the turnkey construction of a ropeway. The document aims to provide definitive guidance on tax liabilities for such services.

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FAQ :

The notification clarifies the tax rate applicable to construction services provided to government entities, particularly for projects like turnkey ropeway construction.

It specifically addresses construction services provided to government entities, with a particular example of turnkey ropeway construction.

The notification uses the example of the turnkey construction of a ropeway.

You can download the official notification from the provided link.

Circular No : 152/05/2021-GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/Circular_Refund_152.pdf

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