TDS - on air freight charges on export & import transaction

[DEEPAK GAGRANI]

Dear All

We are sending some material parts out of india from the DHL express & same we are receiving some parts from out side india. DHL (INDIA )is raising invoice basic chages + service tax. so can we deduct tds on bill of DHL.

If yes so please provide tds section & clause if any.

AI Summary

TDS Deduction Applies to Air Freight Charges by DHL for India Exports/Imports Under Section 194C. A user inquired about whether tax deduction at source (TDS) applies to air freight charges invoiced by DHL for export and import transactions involving India. They sought clarification on the applicable TDS section and clause. A respondent clarified that TDS is deductible under section 194C, as the service is considered a contractual agreement.