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t.d.s deduction on flawer decoration chgs ?

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(Querist)
20 February 2017 we are chemical jone manufacturing unit and i have received flower decoration bill of rs. 300000 . t.d.s will be deduct under which section.? will t.d.s exempted in flower dec. services..?
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KAVIRAJA ADDANGADI

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KAVIRAJA ADDANGADI (Expert)
20 February 2017 TDS applicable u/s 194C. Flowers decoration is contracts TDS Applicable 1% individuals 2% other than individual.
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