TDS on water supply

[Guest]

Dear Experts,

I have some ambiguity related to TDS on water supply services. I have a vender who supply water and he have not charge any tax on their bill. then can we deduct the TDS or not.?

Kindly suggest...

Regard

Vikram.

[Ganeshan Kalyani]

If water is supplied in big Jar and refilled with new Jar daily with the old Jar, then TDS is not applicable as it is purchase of water and does not have any service element. Also refer Issue id 2594.

AI Summary

TDS on water supply: purchases of jarred water without a service element are not subject to deduction. Where water is supplied in large refillable jars and the vendor simply replaces or refills jars without a service component, the transaction is a purchase of water and TDS not applicable because there is no service element attracting withholding obligations.