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Tds on exhibition charges u/s 194c or 194i

TDS / TCS 70706 views 7 replies

Kriti

Article Assitant

106 Points Posted on 05 March 2014

Dear All

I want to know whether TDS on Exhibition Charges (like in some Trade Fair) will be deductible u/s 194C (advertising) or 194I (rent)!!!

As per sec 194I, "rent" means any payment, by whatever name called, under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of (either separately or together) any,—
(a) land; or
(b) building (including factory building); or
(c) land appurtenant to a building (including factory building); or
(d) machinery; or
(e) plant; or
(f) equipment; or
(g) furniture; or
(h) fittings,
whether or not any or all of the above are owned by the payee

Replies (7)

Quick Summary

TDS on exhibition charges depends on nature. Rent of stall or space falls under 194I, while payments to agencies for organizing exhibition services fall under 194C. Correct classification depends on agreement terms.

Prashant Kini

Article Assistant

154 Points Posted on 05 March 2014

It depends on the nature of payment. where u take on rent a stall at such exhibition then TDS needs to made u/s 194I. on the other hand where charges are paid to a agency or any person who arranges for such exhibition then TDS needs to made u/s 194C

Kriti

Article Assitant

106 Points Posted on 06 March 2014

Amen!! I think the same, when payment is made to a middle man then it falls under 194C and if paying directly to the organisation conducting that event then 194I.

Thank you

Prashant Kini

Article Assistant

154 Points Posted on 07 March 2014

yes. if amount is paid to the org towards renting of space for the exhibition then tds needs to be made u/s 194I

CA Saroj Kumar

Keen to learn something new every moment

2588 Points Posted on 07 March 2014

/experts/t-d-s-on-exhibition-fees-262105.asp#.UxmZyvmSzBI

Please follow the above link.

Rakesh singh

Sr. Executive Accounts&Finance

26 Points Posted on 14 November 2017

Dear All,

Please update me our a customer is goverment body he has not required GST registration, so that he has no GSTIN in the case how can i billing to goverment body customer with gst or not and what will be business type select like B2B or B2C,

Kindly share the solution with explanation.

Thanks & Regards

Rakesh Singh

Ramana Sharma

3 Points Posted on 08 December 2021

Dear Sir/s, What is the rate & section for Exhibition furniture on Rent basis.

Sanjay Suryavanshi

Service

0 Points Posted on 21 December 2023

The applicable TDS rate is 10%. TDS needs to be deducted under Section 194I if you are solely renting exhibition furniture.
TDS should be deducted under Section 194C if the agreement involves a contract for exhibition services including furniture. The TDS Section is 194C, rate is 2%, but they can vary (1% for an individual or HUF, 2% for others).