Supply Type

This discussion clarifies the classification of supply type for works contracts provided to government departments. It explains that if a government department has a GST registration based on their TAN (Tax Deduction and Collection Account Number), the transaction is considered B2B (Business to Business). Conversely, if the registration is based on their PAN (Permanent Account Number) and relates to GST collection and payment, the classification may differ, especially concerning GST TDS. The key takeaway is that a GSTIN obtained via TAN typically signifies a B2B transaction for reporting purposes.