TDS on Prining Charges-Consolidated Bill for Printing as well as for Materials, Income Tax

[Siraj Shaikh]

A Printier and a Stationery supplier supplies the Brochures to the Company. He uses his own Raw Material, like Papers and inks and carries out the printing jobs. And submits consolidated bill, i.e., no bufurcation between labour charges and the cost of raw material. He is an URD.

Whether Section 194C can be applied to this bill ????

Posts / Replies

[Pradeep Khatri]

Such kind of transaction comes under works contact tax and  194C is duly applicable.

[Siraj Shaikh]

Does it mean that TDS @ 2% u/s  194C plus tax under Works Contract Act.??????

[PAWAN KUMAR SHARMA]

If supplier charges, VAT on billing then what would be the treatment.

[manoj mahimkar]

In my opinion it will still attract TDS as VAT is also leviable on work contract