TDS on GSuite Subscription from a franchise

For a standard GSuite subscripttion purchased through an Indian reseller, neither Section 194C nor Section 194J is applicable, as it is treated as a purchase of standard software/goods rather than a work contract or technical service. Instead, Section 194Q (TDS on purchase of goods at 0.1%) applies, provided your company's annual turnover exceeds ₹10 Crores and the total transactions with that specific reseller exceed ₹50 Lakhs in the financial year.