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Printing Work and Tax

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N Kumar

Accountant

29 Points Posted on 22 March 2025

Hi...

We printed some books with printing specifications for community use from a Printing Enterprise in Delhi.
The total printing cost is nearly 1 lakh. Is TDS applicable to it?

I feel, it is a contract of sale and Sec 194 C is not applicable.

Replies (7)

Quick Summary

This discussion clarifies whether Tax Deducted at Source (TDS) applies to printing work, specifically when engaging a printing enterprise in Delhi for community use books costing around £1 lakh. The core question revolves around distinguishing between a contract of sale and a contract for services under Section 194C of the Income Tax Act. It's highlighted that if the printing is done to specific requirements, it's considered a service, making TDS applicable, whereas a standard sale might not attract TDS under this section. The query also touches upon the interaction with GST invoices and potential TDS implications under GST law.

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

121521 Points Posted on 22 March 2025

If the content of printing was as per your requirement, it will not be sell; as such TDS will be applicable.

N Kumar

Accountant

29 Points Posted on 22 March 2025

Thank you sir, it is helpful for us.

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

121521 Points Posted on 22 March 2025

You are welcome.

N Kumar

Accountant

29 Points Posted on 25 March 2025

Hi...
One more query:
If we have a GST invoice from Printing Enterprises for book printing will TDS apply under 194C?

I have an article that says TDS on GST applies if the contract amount exceeds 2.5 Lakhs. (attached link as below)

chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://icmai.in/TaxationPortal/upload/IDT/Article_GST/263.pdf