Tds on material purchased for maintenance purpose

Avinash Jeevan Dsouza (Assistant In Charge Accountant)   (3284 Points)

12 October 2017  

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.