Tds on hsn code 998596 & 998313 trade show expense

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sir 

which tds is applicable for hsn code 998596

Dear Sir,

Which tds is Applicable for HSN Code of 998599-Descripttion of Bill Racks with Rated Power and Remote Hand Services.

What is TDS applicable for SAC code 999612

999612 : Motion picture, videotape, television and radio programme production services

TDS 194C = 2%
Or
TDS 194J = 10%

Section 194C = 2% (Covers contractual work)

New Section as per IT Act 2025 - 393(1) [Table: Sl. No. 6(i).D(a)]

Any sum for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a designated person – if contractor is individual or Hindu undivided family

New Section as per IT Act 2025 - 393(1) [Table: Sl. No. 6(i).D(b)]

Any sum for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a designated person – if contractor is a person other than individual or Hindu undivided family

Section 194I = 10% (Renting space)

New Section as per IT Act 2025 - 393(1) [Table: Sl. No. 2 (ii).D(b)]

Rent other than machinery etc.- specified person