GST & TDS Applicable

This discussion clarifies the applicability of Goods and Services Tax (GST) and Tax Deducted at Source (TDS) for office interior work. It explains that TDS is generally applicable under Section 194C at a rate of 2% for interior services, even when materials are involved, as long as the invoice doesn't separate material costs. Reverse Charge Mechanism (RCM) for GST is typically applicable if the recipient is registered under GST.