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TDS applicability on Gmail Space Increased

Vipul Acharya (Account Officer) (646 Points)

10 May 2022

Dear Sir,

We have increased Gmail Space, is TDS applicable on the same and which section

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9 Replies

sabyasachi mukherjee (27129 Points)
Replied 10 May 2022

Not required

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Vipul Acharya (Account Officer) (646 Points)
Replied 10 May 2022

Why not required, kindly confirm we got the invoice from Amazon Seller and we are deducting TDS against their other services also

Eswar Reddy S (CFO- at NHTF) (58263 Points)
Replied 10 May 2022

194J technical services

Vipul Acharya (Account Officer) (646 Points)
Replied 10 May 2022

How this Professional or Technical Service

Eswar Reddy S (CFO- at NHTF) (58263 Points)
Replied 10 May 2022

What is there in the invoice ?

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sabyasachi mukherjee (27129 Points)
Replied 12 May 2022

This is not a professional service rendered it's a product. Tds cannot be deducted on service except works contract.

Eswar Reddy S (CFO- at NHTF) (58263 Points)
Replied 12 May 2022

194J is on technical or professional services.

It's not a good .

Increasing space is a part of service and it's not product..You can't touch the Google storage physically but you can only see it

Mukesh Katara (Account manager) (533 Points)
Replied 12 May 2022

The services provided by the Google is classified under ‘Other information Technology Service’ SAC 998319 and hence the deductor is liable to deduct TDS @ 10% under Section 194J