Tds on material purchased for maintenance purpose

346 views 6 replies

Dear Experts,

 

We have received a two separate bill for AMC (Labour Charges for maintenance) and chlorine solution from the party Mr. X.

1. AMC bill is Rs 1,12,500/- inclusive GST of 18% and we have dedcuted the TDS of 2% under 194C

2. Chlorine Solutions bill is Rs 253,000 inclusive GST of 18% and we have doubt whether we need to dedcut the TDS on the Rs 253000? Material has been purchase for not to resale but for maintenance purpose.

 

 

Please suggest.

Replies (6)

And we purchase printing and stationery items from a single party it will cross more than 2 lakhs in a year. They will charge us GST with the applicable rate. We would like ro know whether we need to deduct the TDS on the same?

No TDS deductible for chlorine solution bill amount.....

No TDS to be deducted under IT act for stationery materials purchased.

As per 194C

"work" shall include—

 (a)  advertising;

 (b)  broadcasting and telecasting including production of programmes for such broadcasting or telecasting;

 (c)  carriage of goods or passengers by any mode of transport other than by railways;

 (d)  catering;

 (e)  manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer,

but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer.

So, no need to deduct TDS on chlorine solution, stationery.

 

 

Originally posted by : chamarthi venkatesh
As per 194C

"work" shall include—

 (a)  advertising;

 (b)  broadcasting and telecasting including production of programmes for such broadcasting or telecasting;

 (c)  carriage of goods or passengers by any mode of transport other than by railways;

 (d)  catering;

 (e)  manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer,

but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer.

So, no need to deduct TDS on chlorine solution, stationery.

 

 

Thank you.

Originally posted by : Dhirajlal Rambhia
No TDS deductible for chlorine solution bill amount.....

No TDS to be deducted under IT act for stationery materials purchased.

Thank you

My Pleasure....

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
24 June 2026
Chartered Accountant - GST & Direct Tax

APL

Mumbai

CA

View Details
Company
ARTICLESHIP 24 June 2026
ARTICLE ASSISTANT

BHUPINDER SHAH AND COMPANY

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 27 June 2026
CA Articled Trainee And Paid Assistant

SKAA & Associates

New Delhi

CA Inter

View Details
Company
24 June 2026
Chartered Accountant

CA Darshita Shah & Co

Nadiad

CA

View Details
Company
ARTICLESHIP 30 June 2026
Article Assistant or Paid Assistant

VIKAS VERMA & CO

New Delhi

Others

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 28 June 2026
Article Assistant

Sharma Chetan And Company

Gurgaon

CA Inter

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details