TDS dedction on freight from Manufacturer
This query is : Resolved
Sanjay Kumar Agarwal
(Querist)
09 July 2009
I Have raised a Sale Invoice for Material and freight for sending it to customer place.
Customer has deducted TDS u/s 194C on Freight Amount.
Since I am a manufacturer he cannot deduct TDS u/s 194C from Us as we are selling goods to him.
Please suggest whether I am correct or not.
Please provide any case law on that, if any.
Customer has deducted TDS u/s 194C on Freight Amount.
Since I am a manufacturer he cannot deduct TDS u/s 194C from Us as we are selling goods to him.
Please suggest whether I am correct or not.
Please provide any case law on that, if any.
09 July 2009
U/s 194C is applicable to contractor. Freight chares is not but contract to bring godds from one place to another in caseif amount is more than Rs 20000. Therefore TDS are require to be deducted only on freight amount at applicable rate
CA Nitin Wadhwani
(Expert)
09 July 2009
Also, provided the freight is Ex-VAT i.e not forming part of sale price for levy of VAT.
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