Kind request to provide your expert advice on below :
TDS rate applicability :
Interior designing work is offered to a proprietor concern by a company. Proprietor used his material, labor and skill to complete the work as per the company's requirement.
He raised a consolidated invoice under description as "Interior work" for complete work done (Material, Labor etc) and charged GST on total amount.
Written agreement is absent and work was performed based on oral instructions.
Proprietor used Service Accounting Code while raising invoice.
Seems that it does not fall under Job work / Work contract, as material was not provided by company.
What should be the TDS rate in above scenario? 194C or 194J ??
CAclubindia
