TDS Applicability on Fuel Charges

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This discussion clarifies the applicability of Tax Deducted at Source (TDS) on fuel charges for a client providing Goods Transport Agency (GTA) services. The client purchases fuel on a monthly credit basis without a formal contract. While TDS under Section 194C may not apply as fuel is treated as goods, the query explores whether TDS under Section 194Q could be applicable under these circumstances.

Rosario Melvin

Rosario Melvin (Querist)
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31 March 2025 Can someone clarify that, one of our client is engaged in GTA services. So he used to fuel up his vehicles on monthly credit basis and no contract was established. However, such transaction cannot be deducted u/s 194C, though charges paid for purchase of fuel is treated as goods. Will TDS u/s 194Q may apply? (Correct me, If I'm wrong). Thanks in Advance!