AMC Contract &GST &Income Tax

This query is : Resolved

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Discussion on GST and TDS applicability for computer AMC contracts covering hardware and software maintenance. Experts clarified that GST @18% is applicable, TDS is generally deductible under Section 194C, and TDS should be calculated excluding the GST component.

abhijit majumder

abhijit majumder (Querist)
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29 January 2026 To
The fellow experts
Sir
AMC agreement related with computer maintenance(including hardware , software) the engaged agency charge GST @18% on RS.3.00 lakh
My queries are:
1. Does impose GST is OK?
2. While making payment whether the company had to deduct TDS(Amount payable Rs.3.00lakh)
3.If TDS is required under which section (194C, 194J)?
4. If 194J then whether fees for professional service of fee for technical service?
5. Whether TDS(if charge) is including GST?
Regards
Abhijit

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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30 January 2026 GST @18% – Correct

TDS – Applicable

Applicable section – 194C

194J – Not applicable

TDS to be deducted on value excluding GST

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abhijit majumder

abhijit majumder (Querist)
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02 February 2026 Thanks to Sir Aashok Kumar Sharma for his view.
One query:
Is there any scope to treat computer AMC(software &hardware both include) as technical service U/S 194J.
Regard
Abhijit

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