Avinash Jeevan Dsouza (Assistant In Charge Accountant) (3292 Points)
30 May 2018We have received the freight bill for 48000 from registered party and they have charges GST. Do we need to deduct the TDS for the same?
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177741 Points)
Replied 30 May 2018
Where seller sold goods to assessee (buyer) and under contract of sale it was bound to send goods to buyer and to pay transportation charges to goods transport agency and assessee reimbursed freight component to seller and claimed deduction of same, assessee was not liable to deduct tax at source under section 194C in respect of freight component [[2016] 71 tax mann.com 207 (Calcutta)/[2016] 240 Tax man 582 (Calcutta)/[2016] 385 ITR 575 (Calcutta]
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