Tds on repairs and maintenance

We have received a bill of Rs 75,000 including service charges and material used for machinery and same in our book we have considered as equipment maintenance charges.

Do we need to deduct the TDS on the above?

Services charges are 28,000 rest all are material.

Replies (3)

I think TDS is to be deducted U/S 194C as the work performed is in the nature of "works contract" and the bill amount exceeds Rs.30,000 and also assuming that the payee is resident.

TDS is to be deducted @ 1% (in case of individual or HUF), otherwise @ 2%.  

We have purchased trophies for our annual day fuction they have charged 1,25,800 ncluding GST break up of the bll is 8,000 services charges (for preparation of the stickers and others) rest are materials. Do we need to deduct the TDS in this matter?

 

If you have given specification, direction, design about how the trophies will be made and they have just made it and delivered to you the final product as per your direction, then such transaction is to be treated as "works contract" and liable for TDS U/s 194C and TDS is to be deducted excluding the GST amount. 

If that's not the case, then it is only purchase of goods, hence no tds is to be deducted.

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