TDS on training courses


This query is : Resolved 

Quick Summary
This discussion clarifies the applicability of Tax Deducted at Source (TDS) on training courses that include both service fees and material costs. Experts advise that TDS is applicable at a rate of 10% on the service component of the invoice, specifically on the training fees, excluding the cost of training materials.

26 April 2023 G mrng experts
Received bill for soft skill , communication training & for basic computer skill classes taken for students for a week by a training institute there bill includes training materials cost also total inv value (1,65,200/- for training class 1,51,200/- & material cost 14,000/-) now my question is whether TDS applicable for this situation or not if applicable means what % .

TDS applicable on full invoice value or it will applicable only for the services value (which means excluding material cost) Experts kindly advice me

Thank you

26 April 2023 Deduct TDS u/s. 194J at 10% over service part, i.e. on Rs. 1,51,200/-

26 April 2023 Sir
Thank you for the valuable information

26 April 2023 You are welcome.


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