25 September 2013
We have entered into contract for sale of goods with a Govt Department. Contract reads "Supply of item including freight, loading and unloading at department's store". Will this be covered under section 194C and liable for deduction of work contract tax, TDS and labour cess? In this case only transfer of goods takes place there is no value addition but unloading is involved at department's store.
CAclubindia
