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TDS attract on this travelling expenses.


Quick Summary
Query on whether TDS applies on travelling expenses included in service provider invoices without supporting bills. It was clarified that if travel cost is part of overall service invoice, TDS should be deducted on the total service value, and such expenses are not treated separately for TDS purposes.

10 February 2024 Dear Experts,
1 A company is availing the service from its service providers, who is a GST registered person
2 For the purpose of carrying out this services at various branches of the company, the service provider incurs some travelling expenses.
3 The service provider will not submit any proof for their travelling expenses.
4 Just they will add this amount in their invoices.
5 Whether the TDS will attract on this travelling expenses.

11 February 2024 Yes, You can deduct TDS.... Generally TDS not applicable for travelling charges. But, the client provide services including travelling charges. so deduct TDS as per service.


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