Tds
Querist : Anonymous
Querist : Anonymous
Querist : Anonymous
---
### ✅ **Key Considerations:**
#### 1. **Is it a sale or a contract?**
* **If it is a pure sale** (i.e., you purchase fresh flowers as goods with no further service involved):
* **No TDS** is applicable.
* Supported by **CBDT Circular No. 13/2006**, which clarifies that **TDS under section 194C is not applicable** on **pure sale transactions**.
* **If it’s under a contract for regular supply** (like a standing arrangement or floral decoration service):
* TDS may be applicable **under Section 194C (Contract)**.
---
### 🧾 **Examples**:
| Scenario | TDS Applicability | Section |
| ----------------------------------------- | ----------------- | ------- |
| One-time purchase of flowers | ❌ Not Applicable | – |
| Flowers supplied regularly under contract | ✅ Applicable | 194C |
| Supply includes decoration/setup | ✅ Applicable | 194C |
---
### ✅ **TDS Rate under Section 194C**:
* **1%** – if payment is to an individual or HUF
* **2%** – if payment is to others (e.g., company, firm)
* Applicable if **single payment ≥ ₹30,000** or **aggregate in FY ≥ ₹1,00,000**
---
### 📌 Conclusion:
* **Pure purchase of flowers** = **No TDS**
* **Service/contract element involved** = **TDS under Section 194C**
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