Tds0.1 sec194q

194Q is applicable only when BUYER'S turnover/gross-receipts/sales is >10 cr in the preceding year.

Not clear

194Q is for buyer and turnover of only buyer will be considered here for 10cr limit.

For seller there is TCS u/s 206C(1H), here the turnover of seller will be considered for 10 cr limit.

BUT..

As per provision, TDS 194Q will have priority over TCS 206C(1H).
It means that where a buyer is liable to deduct TDS on a purchase transaction under Section 194Q, the seller shall not collect TCS on same.

In your case only buyer's turnover limit will be considered for 10 cr. Seller's turnover is not relevant.