Is TDS applicable to ocean freight charges

whether TDS is required to deduct on the payment of ocean freight charges made to indian companies?
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Quick Summary
This discussion clarifies whether Tax Deducted at Source (TDS) is applicable to ocean freight charges paid to Indian companies. Generally, TDS is not required on the freight component itself. However, other charges within the total expense, such as clearance, handling, and services provided by foreign or domestic shipping lines, may be subject to TDS. It's advised to check invoices for separate taxable and non-taxable components, and consider potential Goods and Services Tax (GST) implications.

I think TDS is not applicable

Generally on the freight component there is no requirement to deduct.

However, other components of the total expense might need a deduction, depending on export / import, foreign / domestic shipping line, if clearance and handling is included etc. Usually Indian shipping agents will provide two invoices. One each for the taxable and non-taxable components.

Do not reverse charge GST might be applicable as well.

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