TDS on CONCOR Charges

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Akhil Gupta (Querist)
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20 July 2011 My company has exporting goods using services of CONCOR. we had a arrangement where our company is maining an account and also maintain some advance balance in this account.

When we export material throght TKD, bill raised by CONCOR and charges the same from that account. Charges includes Freight Charges, Handling Charges, LDD Terminal Service Charges.

My question is that whether TDS is applicable on above transaction.

If no, is there any notification/guidance on the basis of which TDS is not applicable.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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20 July 2011 yes.Carriage of goods and passengers by mode of railways are out of the purview of 194C.

Akhil Gupta

Akhil Gupta (Querist)
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20 July 2011 In this case can handling charges and LDD/TSC be termed as Railway freight.

If not than whether TDS is applicable on them.

If yes, amount of Handling charges/LDD/TSC charges is not known at the time of making advance, so whether TDS is to be deducted on full advance amount or it is to be booked at the time of booking a container?

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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20 July 2011 the con cor send the goods through the railway Till JNPT & is applicable the TDS in your case.

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