TDS on Packing Materials

tejaswinee (Student) (63 Points)

29 July 2020  

Hello,

I have purchased 500 boxes from a dealer, no particular contract is been made its a simple purchase of packing boxes for product to be packed and delivered to customers. amount of invoice is upto 40,000 and we might purchase more in this particular FY 20-21. 

Boxes are customized as per our requirement in terms of size, even logo printing is done but, printing is given free of charge (complimentary). Invoice only mentions Value of boxes and gst there on with qty & rate of boxes. 

Should i deduct TDS u/s 194C ?