TDS on food supply services

[Rajat Singhania]

Dear Members,

Please share your views as to whether TDS needs to be deducted on food supply services provided by an Individual to an institution under 194C. There is no written contractual agreement between both the parties and the supplier issues monthly bills to the Institution without charging any GST.

AI Summary

TDS Applies to Food Supply Services Under Section 194C Even Without Written Contract or GST Charge. A query was raised about whether Tax Deducted at Source (TDS) should be deducted on food supply services provided by an individual to an institution under Section 194C of the Income Tax Act, despite the absence of a written contract and no GST being charged. One response clarified that TDS under the Income Tax Act is distinct from TDS under GST, which has been deferred. Another noted that contracts can be implied, and a third response stated that TDS is applicable in this situation.