Tds u/s 194j liable

This query is : Resolved

ramanamma (Querist)
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29 November 2018 Dear friends please clarify my doubt

Inspection charges Rs 27,500/-
GTS on that Rs 4 950/-
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Total Rs.32,450/-

is it company is liable to deduct TDS on that charges.

Please suugest me.

Sumeet

Sumeet (Expert)
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29 November 2018 As per Circular issued by CBDT, TDS is not required to be deducted on GST component of a service bill if it is shown separately in Invoice. Hence TDS @10% is only required to be deducted u/s 194J on service component of bill. Since limit for deducting TDS u/s 194J is 30000 and in your case service bill is only for 27500, TDS is not required to be deducted.

ramanamma

ramanamma (Querist)
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29 November 2018 Thank you very much.

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