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