TDS on works contracts requires government deductors to register, deduct, remit tax and furnish prescribed certificates and returns. Government deductors must deduct tax at source on taxable supplies including works contracts, register under GST and obtain TAN, deposit deducted tax within ten days after the month end, furnish a certificate to the supplier within five days, and file the prescribed return; failure attracts interest and penalties. Works contracts are taxable as composite services and contractors may claim input tax credit on inputs and input services, affecting post-GST cost and schedule rates.