19 July 2024
In the case where installation involves some material , TDS u/s 194-C is applicable. So If I have a service order which mentions the material amount and charges for installation/fitting. Shall I consider the whole amount of SO for TDS applicability or only the charges for installation for TDS. Attaching the case for reference
PURCHASE ORDER Supply of Grundfos make pressure booster pump with integrated speed controller model Scala 2, horizontal mount with flow rate for 2 Nos Rs. 99,414.00 Installation, Testing and commissioning of the pumps (02 Nos) including all Pipe fititngs and electric wires and all allied accessories. Rs. 20,000.00 Sub Total: 1,19,414.00 GST@18%: 21,494.52 Grand Total: 1,40,909.00
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