Tds reg

Yes, unless any certificate like 'No deduction of Tax' provided by seller through ITD.

As per CBDT circular, the provisions of section 194Q of the Act shall not apply on purchase of goods from a person, being a seller, who as a person is exempt from income tax under the Act (like person exempt under section 10) or under any other Act passed by the Parliament (Like RBI Act, ADB Act etc.).

So if the income of trust is exempt, then 194Q would not apply.