TDS on Publicity Mateial

[Guest]

Dear Experts,

Is TDS applicable on Leaflets, Display Boards, printing of Office Stationery ?

Material not provided by us to vendor.

Regards,

Jatin

[Ganeshan Kalyani]

It is purchase of material . No TDS.

[Guest]

Thank you very much Ganesh Ji,

TDS not deducted by us.

Please note, vendor provide leaflets, display boards etc. as per our design / specification. Still TDS in not applicable?

Regards,

Jatin Kumar

[Ganeshan Kalyani]

If vendor has done only designing work then it is subject to TDS.

AI Summary

TDS applicability on publicity material: purchase of supplied materials not subject to TDS, design services are. TDS applicability on publicity material depends on transaction characterisation: purchases of materials supplied by the vendor do not attract TDS, whereas payments that are for design or other services performed by the vendor are subject to TDS as service payments.