Athmaram (Articled Assistant) (170 Points)
26 February 2011One of our client send its goods through GATI (Courier Company). The invoice raised by gati are in two forms one is a normal courier charges & the other is a ESS (Extra Service Station) invoice.
I am Clear that the normal Courier charges are applied to TDS u/s 194C.
Wheather the ESS Charges are also applicable to TDS? If so then please send me related notifications.
Thanking You
Regards
Ram.
U S Sharma
(glidor@gmail.com)
(21056 Points)
Replied 26 February 2011
ESS is not independent charge but annexed with courier only
Athmaram
(Articled Assistant)
(170 Points)
Replied 26 February 2011
Thank u sir.
Hence TDS u/s 194C is applicable on ESS charges also.
Regards
Ram.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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