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Company has not supplied any materials as an input to the suppliers.

This query is : Resolved 

13 May 2023 Dear Experts,

01. A company is getting the following materials from the GST Registered persons :

a. Letter Head Printing.
b. Purchase of Printed Identity Card Tag with company name.
C. Calender Printing etc

02.In the above mentioned cases, the company has not supplied any materials as an input to the suppliers. In this scenario, can they be considered as "either Goods or Service"?

03. Whether these transactions attracts TDS under section 194C or not.

pl clarify




13 May 2023 As company name and logo is printed on these items it will be considered as works contract 194c TDS applicable.



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