TaxTMI 
TaxTMI 
we got private bonded warehouse invoice. They collect Cargo storage Charges and Insurance Charges.
we dedect 10% TDS on both Storage and Insurance Charges its correct or not.
with regards
K.Muthu Kumaran
TDS deduct on warehouse insurance charges is applicable or not
01 Aug 2025 
6 Replies 
3374 Views Asked by
TDS on warehouse insurance applies if insurance is part of rent; standalone reimbursement is not chargeable under TDS.
TDS on warehouse insurance depends on its characterisation: if insurance is a composite supply forming part of gross rent consideration it is includible in rent and subject to TDS as rent under 194-I; if it is a pass-through reimbursement distinct from rent, no TDS on that component is applicable. Administrative guidance (Circular No. 4/2008) is relevant for rental TDS treatment. (AI Summary)
TDS on warehouse insurance depends on its characterisation: if insurance is a composite supply forming part of gross rent consideration it is includible in rent and subject to TDS as rent under 194-I; if it is a pass-through reimbursement distinct from rent, no TDS on that component is applicable. Administrative guidance (Circular No. 4/2008) is relevant for rental TDS treatment. (AI Summary)