https://www.taxtmi.com/forum/issue?id=117325 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. en-us Thu, 01 Jul 2021 12:40:17 +0530 Thu, 23 Jan 2025 15:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117325 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. Discussion-Forum GST Thu, 01 Jul 2021 12:40:17 +0530 https://www.taxtmi.com/forum/issue?id=117325