TDS on Printing of Leaflets
This query is : Resolved
20 November 2009
Is TDS applicable on printing of handbill, brochures, leaflets, calendars etc u/s
194C.
In this connection, please refer to Circular No. 13/2006 dt
13.12.2006 of CBDT.
What about regular printing of invocies/bills?
Regards,
Piyush Jain
194C.
In this connection, please refer to Circular No. 13/2006 dt
13.12.2006 of CBDT.
What about regular printing of invocies/bills?
Regards,
Piyush Jain
20 November 2009
Advertisement and printing are not the same
20 November 2009
Circular 13/2006 says that provisions of Sec 194C will apply if this is a contract of work & not contract for sale supply. Lets take an example :
Company A has given the printing of some handbill, brochures, leaflets, calendars to Company B. In this work the paper is supplied by the company A, in this case this is a pure contact of work & provisions of sec .194C apply accordingly. Now with the same printing work all material will be supplied by company B, in this case the this will amount to contract of sale & provisions of sec. 194C will not apply.
I hope this will resolve your doubts.
Company A has given the printing of some handbill, brochures, leaflets, calendars to Company B. In this work the paper is supplied by the company A, in this case this is a pure contact of work & provisions of sec .194C apply accordingly. Now with the same printing work all material will be supplied by company B, in this case the this will amount to contract of sale & provisions of sec. 194C will not apply.
I hope this will resolve your doubts.
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