Query related to 194C TDS

If GST is charged separately, no need to deduct TDS, provided that is the only payment to be made..

As the amount payable for transport services is less than 30000, no deduction at source required in terms of s.194C(5).  However, proviso to said section needs to be kept in mind, which reads:-

"Provided that where the aggregate of the amounts of such sums credited or paid or likely to be credited or paid during the financial year exceeds one lakh rupees, the person responsible for paying such sums referred to in sub-section (1) shall be liable to deduct income-tax under this section."

So if you have paid or are likely to pay  an amount of more than one lac rupees in the same financial year, deduction at source is required even if individual transaction value is less than 30000