TDS on warehousing Charges

Hi,

Can anyone help on TDS applicability on Warehousing charges? Vendor is registered under GST & SAC code they are mentioning as 996759- Other supporting services for water transport. There is confusion that whether we should use 194C or 194I.

Please help ASAP.

Rohit
Replies (4)
Quick Summary
This discussion addresses the applicability of Tax Deducted at Source (TDS) on warehousing charges. The core question is whether to use Section 194C or 194I of the Income Tax Act. The consensus suggests that if the charges are solely for space rental, Section 194I applies. However, if the vendor provides additional ancillary services along with the space, Section 194C is generally recommended, especially if the rent cannot be easily broken down.

If it is only for rent of space then 194I
But if the warehouse is also providing other services along with space then 194C
I think 194C will be applicable
If it is comprehensive rent then go for 194c. if it is possible to breakup rent for warehouse and charges for ancilliary services then you may go for both 194i and 194c respectively.
Agreed with veer

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