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TDS on Printing & stationery

Mukesh (Self employed) (71 Points)

17 December 2007

Can anybody advise on TDS whether applicable on Printing job which is including material and advertisement of the same in media?

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25 Replies

Amit Sharma (article) (2677 Points)
Replied 17 December 2007

Dear friend, Any works contracts which involes manual labour will attract TDS which should be deducted @ 2.266%.

MAHENDRA IYER (SERVICE) (315 Points)
Replied 17 December 2007

Section 194C will apply

Pandiri Ramu (Business Analyst) (613 Points)
Replied 17 December 2007

HI Mukesh, TDS should be levied @ 2.266% and if they are providing material + printing both it attracts wct also.

Mulchand Darji (Service) (38 Points)
Replied 18 December 2007

Dear, You can ask for separate bill for matrials & printing job if possible. On Material VAT will be levied & we need not to deduct TDS for supply of goods.

CA. BIJENDER KR. BANSAL (ACA, B.COM) (8143 Points)
Replied 18 December 2007

IF WE HAVE PURCHASED PRINTING & STATIONERY AS PER OUR SPECIFICATION & SALES TAX IS CHARGED ON IT , THEN NO TDS IS TO BE DEDUCTED, IF SALES TAX IS NOT CHARGED , THEN TDS IS TO BE CHARGED.

Amit Sharma (article) (2677 Points)
Replied 19 December 2007

Yes it will attract TDS u/s 194C as work is involved in it & charged @ 2.266%

CA. O.P. Agarwalla (C.A.) (2916 Points)
Replied 20 December 2007

Mr. Bansal Please rethink about your comment. There may be so many cases where Sales Taxes and sectiuon 194C both will be applicable and vice versa.

(Guest)

printing works contracts which involes manual labour will attract TDS which should be deducted

M.Sriram Shenoy (CA Final) (814 Points)
Replied 05 May 2008

TDS should be deducted @ 2.266% as 194C applies to printing & Stationery, which is as per specifications.

pawan (service) (30 Points)
Replied 05 May 2008

dear friends

its better to undergo with two different contract because printing works attract 2.266% TDS + WCT also , and advertisement contract 1% only. so in the view of above the compant should suggest to issue two invoice separate for each. Other wise TDS shall be deducted on gross amount charged @ 2.26%+ WCT also.

Bhavisha (Article) (23 Points)
Replied 05 May 2008

Why TDS in not deducted when CST is charged?

(Guest)

Dear all,

There is no need to deduct TDS on the printing if the goods in material is transferred by the Contractor and VAT/CST is being charged. There is also a circular is issued by the department over that.

Regards

Ravi

(Guest)

Originally posted by :Guest
"	Dear all, There is no need to deduct TDS on the printing if the goods in material is transferred by the Contractor and VAT/CST is being charged. There is also a circular is issued by the department over that. Regards Ravi	"

https://www.capitalmarket.com/CMEdit/story11-37.asp?SNo=147783

kishor Shinde (Profession) (0 Points)
Replied 08 October 2008

Originally posted by :Mukesh
"	Can anybody advise on TDS whether applicable on Printing job which is including material and advertisement of the same in media?	"