TDS on HSN code 998313

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Discussion is about TDS applicability on purchase of IT services (HSN 998313) by a dealer. Clarification: TDS is applicable if payment qualifies as professional/technical services and exceeds 30,000, requiring deduction (generally under Section 194J).

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(Querist)
01 February 2025 I am an IT dealer. I have bougth IT services under HSN code 998313 and sold the same to a customer. Am i required to deduct TDS on the above purchase?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
02 February 2025 TDS to be deducted under Section 194JB is generally 10% for professional fees, technical fees, and royalty payments.
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khusbu

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khusbu (Querist)
03 February 2025 Sir can you clarify if in this case i as a trader of the service is required to pay TDS?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
03 February 2025 Yes, as you make payment to the professional exceeding Rs 30,000.
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