Is it TDS applicable on "Packing & Handling" of Goods on Import

This query is : Resolved 

17 April 2023
Dear Sir,

we have china vendor where we always purchase Import materails in foreign currency but now a days while payment to vendors Banks asking for 15CA & CB on "Packging & Handling" and telling us to make separate payment against this case.

my query is, Is TDS applicable on "Packing & Handling" of Goods on Import

17 April 2023 Package and handling charges incurred outside India is part of import of goods make the payment along with import of goods no 15CA 15CB required.
TDS not applicable on such expenses related to outside India.

17 April 2023 do you have any circular because bank is not listening


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