Tds

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 August 2015 If Truck is hired for carriage of goods from Store to Site (site is 50-100 kms far from store) and giving fixed monthly payment. Repair and Maintenance is in Vendor Cost.

My query is whether it Hired Contract US/194I or Normal Contract u/s 194C or Transport Contract u/s 194C ??????

Querist : Anonymous

Querist : Anonymous (Querist)

04 September 2015 Awaiting for response from Experts...

Querist : Anonymous

Querist : Anonymous (Querist)

04 September 2015 Also tell whether Service Tax is applicable or GTA applicable or none of these two ???

Querist : Anonymous

Querist : Anonymous (Querist)

04 October 2015 YET NOT A SINGLE RESPONSE FROM EXPERTS !!!!

WHY ????

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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27 July 2025 For your query about TDS on hiring a truck for carriage of goods:

* **Section 194C** deals with **payments to contractors and subcontractors for carrying out any work**, including transport of goods.
* **Section 194I** relates to **rent payments** (for land, building, machinery, equipment, etc.), not for transport services.

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### Truck Hiring for Transport of Goods: Which Section applies?

* Since the truck is hired for carriage of goods (transport contract), and you are making **fixed monthly payments** for transport services,
* **This is considered a contract for transport service, which falls under Section 194C**.
* Repair and maintenance are borne by the vendor, which also indicates it’s a contract for work/service.

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### So, TDS should be deducted under **Section 194C** (Contractor payments) at applicable rates.

**Section 194I does NOT apply here** as this is not rent for property or machinery.

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**Summary:**

| Scenario | Applicable TDS Section |
| ---------------------------------- | ----------------------- |
| Hiring truck for carriage of goods | Section 194C (Contract) |
| Payment of rent for land/buildings | Section 194I (Rent) |

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If you want, I can help you with the exact TDS rates or how to file TDS for this case!

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