Tds on HSN code 998391

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Query on applicability of TDS on interior design services under HSN 998391. It was clarified that interior design is treated as professional/technical service, so TDS is applicable under Section 194J at 10%, and not under Section 194C contract provisions.

Smrity

Smrity

(Querist)
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18 January 2024 We had interior designed our new office. He had only made the designed, and the labour work and material was carried out by an altogether different contractor.

Can we charge 1% tds on the designing services, given the HSN code 998391. The vendor's CA has told TDS can be charged under contract.

RAJA P M

RAJA P M (Expert)
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19 January 2024 If the desingner is professional then deduct ten percent TDS otherwise it is treated as contract u/s 194C

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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16 September 2025 TDS on interior designing comes under sec. 194J(b)... at 10% rate.

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Tds on HSN code 998391

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