if government contractor is supplying services to development corporation of city,the supply will be B2B OR B2C category. please confirm.
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This discussion clarifies whether a government contractor supplying services to a city's development corporation falls under B2B or B2C. The consensus is that such a supply is considered B2B. This classification holds true even if the development corporation cannot claim Input Tax Credit (ITC) due to restrictions on further supply of work contract services.
If the development corporation is not claiming ITC under sec 17(5) because there is no further supply of work contract service can still the government contractor supplying service to corporation will be treated as B2B?