Applicability of ITC reversal as per S.16(2) - Goods and Services Tax - GST

We are providing works contract services to the government. After getting the contract/tender from government, we sub-contract the work to the sub-contractor. All the terms and conditions agreed upon with the sub-contractor are same as agreed with government. We have the following queries with regards to the same: 1. Whether ITC reversal is applicable as per S.16(2) (provision of 180 days), if we withhold the money of our sub-contractor which are in the nature of security deposit and which are paid back to the sub-contractor as and when government release our security deposit ? 2. Whether ITC reversal is applicable as per S.16(2) (provision of 180 days), if we deduct the money of our sub-contractor which are in the nature of charges (testing charges, cement mix charges, etc.) ? Notes: 1. Sub-contractor pays the GST on Total Taxable value (including the charges deducted by us) 2. Above mentioned deduction of charges and deposits are as per the terms and conditions of the contract.