GST concept for PWD contractors

Are you providing above mentioned works contact services to only panchayat ?.

Go through Section 13 of CGST Act for Time of supply. It will clarify your Time of Supply.

And Government services has to be disclosed as B2B services, as the GSTIN enabled to report outward supply based on the Registration Numbers of TDS deducting persons.

Rajendra sir... please give some more clarification...My client is a PWD contractor..at the time of filing gstr 1, I asked GSTN of department. My client asked such GSTN in the PWD office but officer of the PWD stated the GSTN TAN. PWD officer was saying that department has only GSTN TAN. Sir, such GSTN TAN is exactly the same number as I saw in tds claiming return (2%) on gst portal.
Now question is, whether I should show B2B supplies using such GSTN TAN or should show B2C supplies.??