EB payment is remitted to the state govt transport department

This query is : Resolved 

16 September 2023 Dear Sir,
1 A company is using the building premies under leasing contract with the state govt transport department.
2 This state govt transport department is raising the electricity bill to this company with gst components.
3 The EB payment is remitted to the state govt transport department, not to the electricity department.
3 The query :
Whether the company needs to deduct the TDS under section 194C?
pls confirm

16 September 2023 TDS not applicable for government department.


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