Applicability of IT TDS on purchase of Capital goods

N. A (JOB) (45 Points)

02 October 2023  

 Dear Sir,

Recently our company has purchased Computer Firewalls ( Hard Ware)  from a vendor for Rs.5,90,000/- (inl.of GST)

1)   In Agreement it was clearly mentioned that  the value of Computer Firewalls ( Hard Ware)  is  Rs. 5,90,000 /-   inclusive of  value of supply of Firewalls  and  installation, transport,insurance  and applicable taxes if any..

 2)  Tax Invoice shows  value of  Fire walls   2 Q       Rs.5,00,000/- 

                                                      GST @ 18%        Rs.90,000/-.

                                                                   Total        Rs.5,90,000/-

  In this regard please guide me 

I) whether  I need to deduct  IT TDS under 194J or 194C and GST TDS   ?

II) what would be the  IT TDS  & GST TDS  if it is for software purchase ?

III) If installation charges are  separately shown in the invoice i.e.,

       Value of Materials          Rs.4,50,000/-

        Installation charges      Rs.50,000/- 

        GST @ 18%                   RS.90,000/-

       Total Bill                         Rs.5,90,000/- 

on amount TDS is to be deducted whether on total bill value or only on installation charges.


I Hope i will get the professional advice very soon... thanks in advance