13 November 2026
Visiting card, product lable, ( sticker ) purchased as per our specification & design. Material and printing charges both are supplied by vendor. Invoice is including both material & printing cost. My Question - 1) is this supply treated as goods or service 2) Is this supply applicable for ISD or cross charges 3) Is this supply constitute works contract or contract for sale 4) Is this purchase attract TDS, if yes, then which category.
ISD / Cross Charges: Not applicable for ISD (since it is goods); cross charges apply only if distributed across distinct registrations (PAN-wise branches).
Contract Type: Contract for sale of movable goods (not a works contract).
TDS: Generally treated as a purchase of goods, though Section 194C may be evaluated if viewed strictly as a printing/manufacturing contract.