TDS on Purchase of Ambulance fitted with life support equipment

NO..
TDS is not applicable it's just purchase of Vehicle with Life support Equipment..
just check whether service charge have been added in invoice for fitting Life support Equipment in Ambulance..
if yes, Then TDS U/S 194C will be attracted if amount of Service charge in a single bill exceeds 30,000.00..

The dealer will collect TCS @ 1% when ex-showroom value goes above 10 lakhs.

Thank you sir for the reply