https://www.taxtmi.com/forum/issue?id=119939 Water testing by private accredited laboratories qualifies as fees for technical services when it involves expert analysis and interpretative reports, bringing payments within the TDS withholding framework with prescribed rates, threshold and PAN consequences; classification depends on substance - automated raw data may not qualify - and for GST such technical testing and analysis services attract the applicable GST rate with ITC subject to compliance and different treatment for government laboratories. en-us Mon, 28 Apr 2025 11:44:39 +0530 Tue, 29 Apr 2025 16:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119939 Water testing by private accredited laboratories qualifies as fees for technical services when it involves expert analysis and interpretative reports, bringing payments within the TDS withholding framework with prescribed rates, threshold and PAN consequences; classification depends on substance - automated raw data may not qualify - and for GST such technical testing and analysis services attract the applicable GST rate with ITC subject to compliance and different treatment for government laboratories. Discussion-Forum Income Tax Mon, 28 Apr 2025 11:44:39 +0530 https://www.taxtmi.com/forum/issue?id=119939