TDS ON JOB WORK U/S 194C MATERIAL PROVIDED OR WITHOUT MATERIAL

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Summary of TDS Provisions as applicable u/s 194 C of the Income Tax act as applicable for Financial year 2013-14 .Major Changes has been made in the section 194C wef 01.10.2009. Thereafter only cut off amount has been increased only .
  1. Separate rates for contractor and subcontractor has been removed.Now the tax rate has been categorised according the status of deductee and new TDS rates for contractors  are as under
    • For payment made to Individual & Hindu undivided family=1 %
    • For payment to others =2%
  2. Concessional rate of 1 % for advertising Contracts has been removed and now rates as defined under (1) above is applicable on all type of contractor including Advertising contracts.
  3. No TDS on payment to transport operator (i.e in the business of playing,hiring or leasing goods carriage),if he/it furnishes his PAN to payer.
  4. No surcharge and cess applicable on basic TDS rate in FY 2009-10 on payments made to resident except salary
  5. Basic limit of 30000 and 75000 per annum remains unchanged.
  6. No tds in case of  payment of Job work ,if raw material has not been supplied by the payer.
In this post we are discussing the last point .

TDS in case of JOB work according to specification(brief):In case of work contract being manufacturing or supplying product according to specification(by using material from such customer),tds shall be deducted on the invoice value excluding the value of material purchased from such customer,if such value is mentioned separately in the invoice.where the material component has not been separately mentioned in the invoice,tds shall be deducted on the whole value of the invoice.
Relevant clause of new section :is reproduced here under
EXPLANATION TO SECTION 194 C
(iv) work shall include
(a).......
(b).......
(e) manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer,but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer.

subsection (3) Where any sum is paid or credited for carrying out any work mentioned in sub-clause (e) of clause (iv) of the Explanation, tax shall be deducted at source
(i) on the invoice value excluding the value of material, if such value is mentioned separately in the invoice; or
(ii) on the whole of the invoice value, if the value of material is not mentioned separately in the invoice.




Background of the clauseNote to Finance Act (2) ,2009 has given following explanation for this amendment.
  • There is ongoing litigation as to whether TDS is deductible under section 194C on outsourcing contracts and whether outsourcing constitutes work or not. To bring clarity on this issue, it is proposed to provide that “work” shall not include  manufacturing or supplying a product according to the requirement or specification of a customer by using raw material purchased from a person other than such customer as such a contract is a contract for ‘sale’. 
  • This will however not apply to a contract which does not entail manufacture or supply of an article or thing (e.g. a construction contract). 
  • It is also proposed to include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer, within the definition of ‘work’. 
  • It is further proposed to provide that in such a case TDS shall be deducted on the invoice value excluding the value of material purchased from such customer if such value is mentioned separately in the invoice. Where the material component has not been separately mentioned in the invoice, TDS shall be deducted on the whole of the invoice value. 

amendments will apply to credits or payment effected on or after 1st October, 2009.

Extract of new clause

  • So Explanation to new section clearly ruled out the TDS on payment to contractor on manufacturing or supply material according to specification of a customer ,if raw material used has not been purchased from the Customer(PAYER)

    • Further subsection (3)clarifies that in case contractor has used the raw material supplied by the customer (payer ) then tds is deductible on invoice value excluding material value ,if shown separately .If material value has not been mentioned in the Bill then TDS is required to be deducted on FULL invoice value.
    • Further notes to this clause also clarifies that the above rule is applicable on contract for manufacturing and not on on construction contract

    Example:1:
    Bata shoe company has issued purchase cum work order of boxes according to company specification for packing of shoes to ABC Ltd. ABC ltd purchased the required raw material from market to manufacture such boxes and supplied the boxes to Bata shoe company.


    In above situation Bata shoes company is not liable to deduct TDS on payment to ABC company .As per note (iv) to  explanation of section 194C ,contract to  manufacture the product according to customer specification ,but where material is not supplied by the customer ,is not covered under work contract definition as per section 194 C .


    Example :2

    Suppose in above contract  Bata shoes Company has supplied all the raw material to ABC LTD for 100000/- Rs and total contract value of contract is 200000/- Rs.

    (a) ABC billed Bata for 2 lakh and in invoice material value has been shown as one lakh.

    (b) ABC LtD ,billed Bata for 2 lakh sum sum and no detail has been mentioned about the material.


    In case (a) above BATA shoes co is required to deduct tax on one lakh rupees .(gross bill minus material value)(as per subsection (3) section 194C)

    In Case (b) above Bata shoe co is required to deduct tax on Two lakh rupees (Gross bill,as nothing mentioned about material cost)(as per subsection (3) section 194C)

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