TDS on freight charges in an invoice.

No TDS is needed to be deducted in case of sale of goods. If the delivery of goods is necessary\inevitable to complete the sale, then such delivery becomes part of sale of goods and hence no TDS is deductible. Also if the contract of sale contains clause of delivery of goods for which freight is charged,such transportation becomes an ancillary service and hence no TDS is deductible.

 

Yes, as the single contract amount exceeds Rs 30,000 so it is liable to be deducted  as TDS on full amount U/s 194C.