Sec. 194Q - TDS applicability on purchase of Goods

This discussion clarifies the applicability of Section 194Q of the Income Tax Act regarding Tax Deducted at Source (TDS) on the purchase of goods. The key question is whether the threshold for TDS applicability should be based on the purchase amount excluding GST or including GST. The consensus reached is that the threshold should be checked on the purchase amount without GST, and this check applies to purchases, not sales.