Tds on uniform supply


This query is : Resolved 

08 August 2012 Want experts Advice regarding- Is the TDS applicable on the payment made to supplier who supply us the Uniform ?

Thanks in Advance.

08 August 2012 In many of the educational institutes, the supply of uniform is with the pre condition that the supplier will take the measurement personwise and then supply the uniform of appropriate size. This goes into 194c... contract. If it is ready made purchase, then no TDS.

08 August 2012 agree with Amol.

08 August 2012 The supply of uniform material is not "work" u/s 194 C as the material used is not supplied by the buyer.

If you supply dress material and as per your specifications the person make the uniform and deliver, then TDS u/s 194c applicable.

09 August 2012 Yes Mr. Manikandan A.V...what you are contemplating is labour charges... it is defnitely 194c no doubt about it. Another situation is as I imagined.... mu school / factory . company...whatever might be the entity... it signs a contract with a tailor to stitch the uniforms for all the staff (blue as well as white collar)Material is purchased by tailor.... still 194c is applicable because it is not merely a supply of ready made clothes... it is a works contract. Your valuable views are solicited.


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