TDS on freight Charges - Foreign vendor - Import of goods

CA. Sameer Kashikar (Chartered Accountant) (241 Points)

14 July 2021  

Q: In the case of import, the invoice comes as Goods Plus freight amount mentioned on it.

Goods  xxx + Freight xxx = Total invoice amount

Whether TDS needs to be deducted on the freight amount of foreign supplier u/s 195?