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194c or 194j ????

This query is : Resolved 
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(Querist)
02 October 2018 Hello All,

Kind request to provide your expert advice on below :

TDS rate applicability :

Interior designing work is offered to a proprietor concern by a company. Proprietor used his material, labor and skill to complete the work as per the company's requirement.

He raised a consolidated invoice under description as "Interior work" for complete work done (Material, Labor etc) and charged GST on total amount.

Written agreement is absent and work was performed based on oral instructions.

Proprietor used Service Accounting Code while raising invoice.

Seems that it does not fall under Job work / Work contract, as material was not provided by company.

What should be the TDS rate in above scenario? 194C or 194J ??

Thanks in Advance!!
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RAJA P M

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RAJA P M (Expert)
03 October 2018 If the Work completed with Materials then It will be consider works Contract and TDS will be deducted u/s 194C
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YOGESH MATODE

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YOGESH MATODE (Querist)
06 October 2018 Material is purchased by proprietor and not supplied by company.
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
14 October 2021 So it will be works contract; TDS u/s. 194C will be applicable..
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