works contractor road construction under BOT agreement with govt TDS deduction applicable or required discharge GST by RP

[nagaraju bm]

works contractor road construction under BOT agreement with govt TDS deduction applicable or required discharge GST by dealer or as government not paying for contract requires TDS by department clarification required.

[Shilpi Jain]

Agreement with govt. GST TDS will be deducted. YOUR QUESTION NOT VERY CLEAR. Payment or non payment to contractor has nothing to do with this

[KASTURI SETHI]

The absence of 'full stop' and 'coma' in the query mars the message of the query.

[KASTURI SETHI]

Read 'comma' in place of 'coma'.

[ABHISHEK TRIPATHI]

Dear Nagaraju BM Ji,

Assumed facts: Querist is constructing the road under the BOT-toll model. And the government is not paying for the contract. In the BOT-toll model, the concessionaire pays for the entire construction and recover the cost via toll collection.

Assumed queries: Applicability of TDS and Applicability of GST on such works contract.

If it is a BOT toll model, the concessionaire will recover the money through toll. The is no involvement of the government for TDS. For applicability of GST refer to 9967, it's exempted.

AI Summary

TDS on works contracts may depend on the payer; BOT toll concessionaires typically mean no government TDS. Applicability of TDS turns on the payer: if the government pays, TDS will be deducted; in a BOT toll concession where the concessionaire funds construction and recovers costs via tolls, the government does not pay and so is not the deductor. Regarding GST, one respondent referenced classification/exemption (9967) suggesting the BOT toll works contract may be exempt or subject to specific GST treatment; parties must therefore assess GST liability against that classification.