Tds on material purchased for maintenance purpose

340 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....


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