Tds on freight

This discussion clarifies whether Tax Deducted at Source (TDS) needs to be applied to freight charges when included in a GST purchase invoice. Generally, TDS is applicable if the freight charges are part of a contract for transportation services. However, if the freight is a reimbursement to the seller and not a separate service, TDS may not be required. Specific conditions apply if the transporter owns 10 or fewer goods carriages and hasn't provided a PAN declaration.