TDS on import freight

TDS 5163 views 3 replies

Is TDS is applicable on imported goods freight charges (Not Local Freight)?

Replies (3)

Yes Tds is applicable u/s 194c its clearly mentioned in 194C carriage of goods by any mode other than railways.

If the party don't have any PE in India then also we need to deduct TDS on the same?

Above case i am explaing briefly :-

We have a c & f agent he is arrenging the all activity related to import of goods for our company. while importing material to india we have to pay the international freight charges to the c & f agent (he is charging the same in invoice as reimbursement of expenses) as he is paying the same to the international transport parties (we are not directly paying transport charges to the transport parties). please let me know the treatment of TDS in this case.


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