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194Q applicability on High Sea Purchases

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(Querist)
05 August 2021 I have vendors who are registered in Delhi, I do High Sea Purchases and Import Purchases from him

Is TDS u/s 194q applicable against goods purchased from them
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Deepa B

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Deepa B (Expert)
06 August 2021 In the given case supplier and buyer (i.e.,you) both are residents and you are paying consideration against purchases during the year. If your entity's previous financial year turnover threshold criteria is met, and purchases from the said supplier has crossed Rs.50 lacs in current financial year, then you have to deduct tax u/s 194Q. Because there is no exception carved out for high sea purchases.
But it's not applicable on import purchases from supplier outside India (i.e., not a resident)
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K Kasiraman

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K Kasiraman (Expert)
05 August 2025 if A and B are resident of india A Import and B purchase a High sea purchase in this scenario 194q applicable or not?
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