TDS on payment for water supplied by tanker for manufacturing activity

[CA.BHUPENDRASHAH]

Is provision of Sec 194C applicable to payment for water supplied by tanker for manufacturing activity?

[ashutosh majumdar]

Well, S. 194C, Explanation (iv)(c) defines "work" to mean ""work" to include "carriage of goods or passengers by any mode of transport other than by railways".

Water is "goods". So, S. 194C applies.

[Mansha]

Yes 194C will be applicable

[sai prasad]

It is sale simliciter of water. it is outside the purview of sec.194C or any other TDS prov.

[satishcgarg]

yes, I also agree with Mr. Sai as it is a supply of goods which does not attract any tds.
Being the nature of the goods it is supplied in the tanks and it the site of the buyer.

[ashutosh majumdar]

Yes, I also (grudgingly) agree with Sai Prasad that he is right. It is a simplicitor sale of water and not a contract for transport of "goods". It didn't occur to me earlier. The Q looks very simple but there is a nice catch to it.