TDS ON FOOD SERVICES

Hi all

What is tds applicability on payment made to tiffin services provider by company with reference to some circular/ notification if it is deductable u/s 194C.

Do it is included in catering ?
Replies (5)
Quick Summary
This discussion explores the applicability of Tax Deducted at Source (TDS) on payments made to food service providers, specifically tiffin services, by companies. It clarifies that TDS is generally deductible under Section 194C if the billing isn't split between materials and services. If split, TDS applies only to the service component. The nature of the arrangement is key, with a clear contract for services typically falling under TDS provisions.

Yes... If billings are without splitting.
Two things .. If the billing has spilltted into Material and Services then TDS will be applicable on the Service Value under Section 194C at 2% or 1% as the case may be otherwise full value of Invoice before GST will attract for TDS..
2% and 1% rate are seperately on company and individual.
Do it cannot be considered "purchase of lunch", and hence in that case no TDS is applicable?

Also when it will be considered as purchase of lunch ?
@ vinay


it's basically entrusting someone for this job.
it's a mutual.agree.ent enforceable by law.
so it's a contract.
now under which section sec 194 1c

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details