Q. TDS ON REIMBURSEMENT BILLS OF CHA IN CASE OF IMPORT OF GOODS

Question

Sir

CHA makes payment on behalf of client and raises reimbursement bill  with supporting bills attached with it.

We also take gst input of the supporting bills as these bills in the name of client.

Is client liable to deduct TDS on reimbursement bill ? If yes , TDS deducted of whom?

Answer 1

If these are on basis of pure agent as per question No 7 of the Circular No 12 of 2022, then there would be no TDS

you may also refer Q. No. 2 of Circular No 18 of 2022 dated 13th September 2022