Clarification on TDS Applicability

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Suresh S. Tejwani online

Suresh S. Tejwani online

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24 April 2026 Whether TDS applicable on Business support services?
if yes then under which section and rate?
HSN code : 00440366

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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24 April 2026 Examine the agreement, invoice, and scope of work—HSN alone doesn't decide TDS. TDS applies to business support services, but the exact section and rate depend on the service's nature, not just the HSN code 00440366. The specific section and rate depend on whether the services are classified as "Technical" or "Professional" based on the actual nature of the work.
Section 194J (Technical Services): Rate: 2%. But for Section 194J (Professional Services): Rate: 10%.

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