Tds on freight charges included in purchase bill

If a person has purchasing goods and freight charges are included in purchase bills then can it not be necessary to deduct the tds under 194 c???
pls suggest whether to deduct or not if the amount for the whole exceeds 100000..
Replies (5)
Quick Summary
If freight is included in the purchase invoice, TDS under 194C is generally not applicable. If freight is billed separately by a transporter, TDS may apply subject to thresholds and conditions.

Since freight charges are considered as part of cost of goods, 194c is not applicable, as I understand.

Yes TDS is not applicable
Oh if it is included in purchase bill tds not applicable separtely if charges on that tds applicable?

Here the seller is not the transporter. If the transporter has separately issued invoice or consignment note, then 194c would apply.

Okay..thank u ..so much

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