TDS on interior decoration
This query is : Resolved
04 February 2011
Is the TDS under KVAT Act applicable on Interior decoration undertaken in a Pvt Industry in Karnataka
04 February 2011
Payment to an architect for interior design & decoration charges is sbuject to TDS @ 10 % under section 194J.
Message likes :
1 times
04 February 2011
Thanks Mr.Subhash kumar. My query was VAT related and not IT related
27 July 2025
Ah, got it! Your question is about **TDS under the Karnataka VAT Act** on interior decoration — not Income Tax.
To clarify:
* Under **Karnataka VAT Act**, TDS provisions apply on certain payments like **contractor services**.
* **Interior decoration services** can be treated as **works contract** or **service**, depending on nature.
* If considered as **works contract**, TDS under KVAT Act @ some % (usually 1% or 2%, depending on turnover) **may apply**.
* But if it’s purely **professional service** (like architect’s fees), then **KVAT TDS might not be applicable**, only IT TDS under 194J applies.
Since VAT and TDS under VAT Act are state-specific and can vary, best practice is to check:
* Whether the interior decoration falls under **works contract** as per Karnataka VAT rules.
* The **KVAT TDS rate** notified for such contracts.
To clarify:
* Under **Karnataka VAT Act**, TDS provisions apply on certain payments like **contractor services**.
* **Interior decoration services** can be treated as **works contract** or **service**, depending on nature.
* If considered as **works contract**, TDS under KVAT Act @ some % (usually 1% or 2%, depending on turnover) **may apply**.
* But if it’s purely **professional service** (like architect’s fees), then **KVAT TDS might not be applicable**, only IT TDS under 194J applies.
Since VAT and TDS under VAT Act are state-specific and can vary, best practice is to check:
* Whether the interior decoration falls under **works contract** as per Karnataka VAT rules.
* The **KVAT TDS rate** notified for such contracts.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Refund Annexure-B
- GST Reverse
- Nomination of Bank for refund in itr 2
- Section 56(2) of the Income tax Act 1961 , Gift to relative .
- Sale of Equity shares for Purchase of Residential Property
- Liable to deduct tds and 44ADA
- Clarification regarding Import E-way bill transaction type // Regular or Bill from Dispatch From
- Non issue of e way bill
- Gstr7 vs Gstr3b 2026
- Gst return - cess
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- ITC on purchase of commercial property( shop/Godown/offce etc.)
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
