Finance/Compliance Consultant
68628 Points
Posted on 01 July 2026
For the supply of standard goods (like bleaching powder) to a municipal body, TDS under Section 194C is generally not applicable as it is a sale, not a works contract. However, for GST, if your contract value exceeds ₹2.5 lakhs (excluding tax), the municipal corporation is mandated to deduct 2% TDS under Section 51.