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Govt. works contract B2B or B2C

21 September 2020

sir/ madam

Government works contracts,

Are B2B outward supply?.
or
Are B2C outward supply?

Thanks & Regards
Shinoj Davis

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5 Replies

CA Sachin M Jain (CA | GST | Refunds | Advisory | Litigati) (1363 Points)
Replied 21 September 2020

Government works contracts are B2B.

You may ask for the GSTIN or may even find it on the work order.

Also check the Exemption notification for supplies to Government.

For further clarification contact CA SACHIN M JAIN
Mobile : 8097515447
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Email : casachinmjain @ gmail.com
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Shinoj Davis (112 Points)
Replied 21 September 2020

Thank you sir for your information, sir, i enter with tds gstn of govt authority, it's not accepted by the network.

Could I ask another GSTN?

thanks and regards
Shinoj Davis

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 22 September 2020

No it's not mandatory that work contract to Govt will be B2B supply.
if Govt is not supplying goods or services further is not liable to get Registered in GST . yes to deduct GST TDS , it's mandatory for govt to obtain Registration as GST Deductor .
So even if the govt concern is Registered as TDs (GST) Deductor then supplier will raise B2C invoice only .

Note : Plz go through the contract letter can find GSTN (as regular dealer) of Govt therein & can do the billing accordingly.

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