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TDS on Packing Material

Deepak Tapse (Accounts Manager - Taxation) (1771 Points)

08 June 2010

We r purchasing Packing Material ( Jute / Plastic Bags) duly printed as per our design from out of state. The prty selling the same aginst c-form. In this case we have to deduct tds or not u/s 194C

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6 Replies

Sharad Saini (Student) (286 Points)
Replied 08 June 2010

hi,

Packing material includes material also ad they don't give separate bill for material and labour. So we are purchasing goods from them and no work contract is there so there is no req to deduct tds u/s 194C.

CA. Gurdeep Singh Chawla (C A) (7080 Points)
Replied 08 June 2010

No liability of TDS on purchasing.

Rahul Kulkarni (Sales Manager) (57 Points)
Replied 08 June 2010

Dear Deepak,

U r purchasing the Packing Material paying the CST against the form'C', it means it is the pure trading,

that party has not rendered service to you for the same. so TDS is not required to deduct.

Rahul

KORGAONKAR ASSOCIATIES (pratice) (118 Points)
Replied 09 June 2010

NO REQUIREMENT OF TDS DEDUCTION

Sanjeev kango (CA CS) (42 Points)
Replied 09 June 2010

no requirement of TDS.provision of tds will attract only when you also provide raw material for packing material

Aditya Maheshwari (CA in Practice) (35867 Points)
Replied 09 June 2010

TDS not deductible if the supplier manufactures or supplies a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer.