TDS applicability on Gmail Space Increased

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Dear Sir,

We have increased Gmail Space, is TDS applicable on the same and which section
Replies (9)
Not required

Why not required, kindly confirm we got the invoice from Amazon Seller and we are deducting TDS against their other services also

194J technical services

How this Professional or Technical Service

What is there in the invoice ?
This is not a professional service rendered it's a product. Tds cannot be deducted on service except works contract.
194J is on technical or professional services.

It's not a good .

Increasing space is a part of service and it's not product..You can't touch the Google storage physically but you can only see it
The services provided by the Google is classified under ‘Other information Technology Service’ SAC 998319 and hence the deductor is liable to deduct TDS @ 10% under Section 194J
Yes . Section 194J is applicable


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