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TDS on payment for water supplied by tanker for manufacturing activity

Started by CA.BHUPENDRASHAH, December 19, 2011, 06:22:06 PM

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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.

sai prasad

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


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.