TDS on Printing of Leaflets

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This query is : Resolved

Piyush Jain (Querist)

20 November 2009 Is TDS applicable on printing of handbill, brochures, leaflets, calendars etc u/s
194C.

In this connection, please refer to Circular No. 13/2006 dt
13.12.2006 of CBDT.

What about regular printing of invocies/bills?

Regards,

Piyush Jain

M Prabhakar Menon

M Prabhakar Menon (Expert)

20 November 2009 Advertisement and printing are not the same

chetan soni

chetan soni (Expert)

20 November 2009 Circular 13/2006 says that provisions of Sec 194C will apply if this is a contract of work & not contract for sale supply. Lets take an example :

Company A has given the printing of some handbill, brochures, leaflets, calendars to Company B. In this work the paper is supplied by the company A, in this case this is a pure contact of work & provisions of sec .194C apply accordingly. Now with the same printing work all material will be supplied by company B, in this case the this will amount to contract of sale & provisions of sec. 194C will not apply.

I hope this will resolve your doubts.

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