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Applicability of TDS on food ordered from restaurant ??

This query is : Resolved 
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Query on whether TDS under Section 194C applies on bulk lunch orders from a restaurant for employees, where food is supplied on a monthly invoice basis. It was clarified that such arrangements are treated as a works/service contract for supply of food, and TDS under 194C is applicable.

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(Querist)
23 October 2023 A company orders certain no of lunch say 100 qty for their employees at fixed rate.

restaurant packs the total lunch and company person picks it up from restaurant and brings it to company premises.

Restaurant raises monthly invoice.

Is TDS applicable u/s 194C in this case
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
23 October 2023 Yes, TDS applicable under section 194c.
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CA Abhishek Singh

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CA Abhishek Singh (Querist)
07 November 2023 restaurant says that there is no service. Its a contract for food and hence tds is applicable just like purchase of goods/materials.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
07 November 2023 No it's contract for supply of food will fall under service.
5% GST applicable under SAC service code.
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