TDS on payment gateway charge

we sell goods online and received payment through payment gateway such as PayU and PayPal.
PayU and PayPal deduct some percentage as fees and remit the balance amount.

whether TDS is to be deducted in above case?
If yes den under 194h or 194c?
Replies (4)
Quick Summary
This discussion explores whether Tax Deducted at Source (TDS) needs to be applied to charges levied by payment gateways like PayU and PayPal for online sales. Participants debate the applicability of sections 194H (commission) and 194C (contractual payments), with differing opinions on which section is most appropriate and the potential TDS rates involved.

I think 194H will be applicable
As it is in nature of commission, in my view is you have to deduct TDS as per 194H.
If it is in the nature of commission then yes tds should be deducted under 194H.
Go for 194C. there you have lower rate of tds.

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