We have paid amount towards Freight charges for carriage of goods through ocean, whether it is applicable to deduct TDS?
GULRAJ AILANI
(CA)
(234 Points)
Replied 28 January 2015
Yes
As per explanation (iv) sub clause (c) of section 194C it is covered under work . Hence it will be liable to TDS under section 194C
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)