TDS on food supply services, Income Tax

[Rajat Singhania]

Dear Members,

Please share your views as to whether TDS needs to be deducted on food supply services provided by an Individual to an institution under 194C. There is no written contractual agreement between both the parties and the supplier issues monthly bills to the Institution without charging any GST.

Posts / Replies

[KASTURI SETHI]

Dear Querist,

TDS under Section 194 C of the Income Tax Act is different than TDS under GST Acts. Both Acts are independent. TDS under GST has been deferred up to 30.9.2018.

[YAGAY and SUN]

Contract/agreement may be either expressed or implied.

[DR.MARIAPPAN GOVINDARAJAN]

This is a case of implied contract.

[Ganeshan Kalyani]

In my view, TDS is applicable.