TDS on brochures

Dear sir,

 
Please guide  in Following Queries :
 
 
1)  If we receive  the bill  regarding ,  printing of  brouchers, job work of logo IS tds will  applicable on it?
 
2)if bill of printing is receive  with cst/ vat  then tds will  deduct or not ?
 
3) Is the TDS is applicable  only  on job work  OR applicable on both job work or work contract. 
 
Replies (9)
Quick Summary
TDS on brochure printing generally applies under Section 194C when it is a job work or works contract. If the transaction is a sale of printed goods with VAT/CST charged, TDS may not apply. Where material and printing charges are not separately shown, TDS may be deducted on the total invoice value.

Please refer to this chart.

 

Very nice chart. Thank you.

i dont understand the chart

i dont have knowledge of Act.

please answer in yes or no

1. Yes tds will applicable on job work

2. if u completely purchased everything like paper, priniting on it., then if party is charging vat or cst it means they have sold u good, and u had purchased them... so no tds applicable on purchase

3. TDS applicable on both on job work and on works contract...

yes TDS is to be deducted under sec 194c i.e work contract..... now question is that what amount chargeable to tax.... firstly If invoice contain both material amount n job work amount then tds is to be deducted on full amt of invoice... second if you receive seperate bill for material and job work charges than tds is to be deducted on job work charges bill amount....
Yes tds will be deductible u/s194c of the act.. tds is shall be deducted on service portion whether job work or works contract. As far as sale of goods is concern. There is no need to deduct tds.. hence in your case.. 1. Tds shall be deducted at specified rates 2.if bill of printing is received with vat /cst then on whole amount of bill tds should be deducted(as per act.sale of goods doesnt attract tds provisions but for calculation simplicity full bill value should be used) 3.tds should be deducted..
1. Printing of brouchers or any thing also comes under works contract. For that you have to deduct TDS u/s 194 C - for Companies - 2%, for Non-Companies - 1%. Coming to the point no.2, Though it was a vat/cst bill, you have to deduct TDS on the total bill amount i.e printing charges & cost of the material also.( If the printing charges not mentioned seperately on the bill) If the printing charges were mentioned sepately on the bill, you have to deduct TDS on that particular printing charges only.
1. Printing of brouchers or any thing also comes under works contract. For that you have to deduct TDS u/s 194 C - for Companies - 2%, for Non-Companies - 1%. Coming to the point no.2, Though it was a vat/cst bill, you have to deduct TDS on the total bill amount i.e printing charges & cost of the material also.( If the printing charges not mentioned seperately on the bill) If the printing charges were mentioned sepately on the bill, you have to deduct TDS on that particular printing charges only.

Yes, TDS u/s 194C deductible on bill amount.

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