{"id":31933,"date":"2026-05-19T18:17:42","date_gmt":"2026-05-19T12:47:42","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=31933"},"modified":"2026-05-19T18:18:20","modified_gmt":"2026-05-19T12:48:20","slug":"whether-electricity-qualify-as-goods-for-applying-tds-194q","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/whether-electricity-qualify-as-goods-for-applying-tds-194q\/","title":{"rendered":"Whether electricity qualify as goods for applying TDS 194Q"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6acd0bdb682e8\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6acd0bdb682e8\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/whether-electricity-qualify-as-goods-for-applying-tds-194q\/#Whether_electricity_qualifies_as_%E2%80%9Cgoods%E2%80%9D_for_applying_TDS_under_Section_194Q\" >Whether electricity qualifies as \u201cgoods\u201d for applying TDS under Section 194Q.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/whether-electricity-qualify-as-goods-for-applying-tds-194q\/#Is_Electricity_%E2%80%9CGoods%E2%80%9D\" >Is Electricity \u201cGoods\u201d?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/whether-electricity-qualify-as-goods-for-applying-tds-194q\/#TDS_on_purchase_of_goods_Section_194Q_applicability_on_electricity_expenses\" >TDS on purchase of goods (Section 194Q) applicability on electricity expenses.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/whether-electricity-qualify-as-goods-for-applying-tds-194q\/#Exceptions_non-applicability_of_Section_194Q_on_electricity_expenses\" >Exceptions \/ non-applicability of Section 194Q on electricity expenses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/whether-electricity-qualify-as-goods-for-applying-tds-194q\/#CBDT_Position_Circular_132021\" >CBDT Position (Circular 13\/2021)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/whether-electricity-qualify-as-goods-for-applying-tds-194q\/#Practical_Applicability_Conditions%E2%80%94Applicability_of_Section_194Q_on_Electricity_Payments\" >Practical Applicability Conditions\u2014Applicability of Section 194Q on Electricity Payments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/whether-electricity-qualify-as-goods-for-applying-tds-194q\/#Risks_of_non-compliance_of_electricity_are_not_treated_as_a_purchase_of_goods\" >Risks of non-compliance of electricity are not treated as a purchase of goods.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/whether-electricity-qualify-as-goods-for-applying-tds-194q\/#Overriding_sections_for_electricity_expenses_as_purchase_of_goods\" >Overriding sections for electricity expenses as purchase of goods.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/whether-electricity-qualify-as-goods-for-applying-tds-194q\/#A_practical_checklist_for_electricity_expenses_is_not_treated_as_a_purchase_of_goods\" >A practical checklist for electricity expenses is not treated as a purchase of goods.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/whether-electricity-qualify-as-goods-for-applying-tds-194q\/#Final_Conclusion\" >Final Conclusion<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31939\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/05\/1778735099387-1_edited.jpg\" alt=\"electricity qualify as goods for applying TDS 194Q\" width=\"1024\" height=\"1339\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/05\/1778735099387-1_edited.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/05\/1778735099387-1_edited-229x300.jpg 229w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/05\/1778735099387-1_edited-783x1024.jpg 783w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/05\/1778735099387-1_edited-768x1004.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/05\/1778735099387-1_edited-800x1046.jpg 800w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Whether_electricity_qualifies_as_%E2%80%9Cgoods%E2%80%9D_for_applying_TDS_under_Section_194Q\"><\/span><span style=\"color: #000080;\"><strong>Whether electricity qualifies as \u201cgoods\u201d for applying TDS under Section 194Q.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Is_Electricity_%E2%80%9CGoods%E2%80%9D\"><\/span><span style=\"color: #000080;\"><strong>Is Electricity \u201cGoods\u201d?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Electricity is not defined in the Income-tax Act. However, it is treated as goods under the following:\n<ul>\n<li>Sale of Goods Act<\/li>\n<li>GST Law (movable property)<\/li>\n<li>Customs Tariff<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>Meaning of \u201cGoods\u201d: Not defined in the Income Tax Act. Other laws (Sale of Goods Act, GST, and CST) broadly define goods as movable property, include commodities, and need not be tangible.<\/li>\n<\/ul>\n<ul>\n<li>Judicial backing: Electricity is movable, tradable, and consumable. Judicial Position: Supreme Court (NTPC case) held Electricity is &#8220;goods.&#8221; Even if intangible, it can be transmitted, delivered, and bought &amp; sold. Hence, electricity qualifies as movable property. Electricity can be legally regarded as goods, \u2192 194Q can apply<\/li>\n<\/ul>\n<ul>\n<li>Core Concept: Section 194Q (effective 1 July 2021) mandates Tax Deducted at Source @0.1% on the purchase of goods. Applies when the buyer&#8217;s turnover is &gt; INR 10 crore (previous financial year) and purchases from a seller exceed INR 50 lakh in a financial year.<\/li>\n<li>Applicability to Electricity Payments: Since electricity = goods, Section 194Q can apply and applies when purchasing electricity from DISCOMs and power generation\/distribution companies.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"TDS_on_purchase_of_goods_Section_194Q_applicability_on_electricity_expenses\"><\/span><span style=\"color: #000080;\"><strong>TDS on purchase of goods (Section 194Q) applicability on electricity expenses.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Most businesses treat electricity like a routine expense (similar to rent, internet, etc.). They pay the bill and don\u2019t think about tax deducted at source. But under the Income-tax Act, electricity supplied by a distribution company can be seen as a purchase of goods (not just a service). Why this matters \u2192 Section 194Q. . Section 194Q = Tax Deducted at Source on the purchase of goods. This section applies when both conditions are met:<\/p>\n<ul>\n<li>Tax Deducted at Source 194Q Condition 1: Turnover threshold\u2014 Your business turnover in the previous financial year &gt; INR 10 crore<\/li>\n<li>Condition 2: Purchase threshold: Payments to a single supplier exceed INR 50 lakh in a financial year If both are satisfied, then:<\/li>\n<li>Tax deducted at source @ 0.1% must be deducted<\/li>\n<li>On the amount exceeding INR 50 lakh<\/li>\n<li>Applying this to electricity bills: If electricity is treated as a purchase of goods, then Example: Total electricity payments: INR 80 lakh, Threshold: INR 50 lakh and Tax Deducted at Source applicable on INR 30 lakh. TDS amount = INR 30,000 (0.1%)<\/li>\n<li>Why businesses miss this because electricity is treated as a utility expense, not \u201cpurchase\u201d, Usually no vendor negotiation or contract thinking and automatic payment systems, and then no tax deducted at source. So, compliance is often ignored unintentionally.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Exceptions_non-applicability_of_Section_194Q_on_electricity_expenses\"><\/span><span style=\"color: #000080;\"><strong>Exceptions \/ non-applicability of Section 194Q on electricity expenses<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Section 196: No tax deducted at source if payment is made to the government, RBI, or certain tax-exempt statutory corporations. However, most electricity companies (PSUs\/private) are not fully exempt, so this exemption usually does not apply<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"CBDT_Position_Circular_132021\"><\/span><span style=\"color: #000080;\"><strong>CBDT Position (Circular 13\/2021) <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Not Applicable: Electricity purchased through power exchanges (IEX, PXIL). Reason: No identifiable seller and automated transactions.<\/li>\n<li>Applicable : Direct purchase from Power generation companies, DISCOMs \/ SEBs, and under PPAs \/ bilateral contracts.<\/li>\n<li>Central Board of Direct Taxes Circular 13\/2021: Section 194Q NOT applicable for electricity traded via power exchanges and transactions in securities\/commodities via exchanges. But direct purchases from electricity companies are covered.<\/li>\n<li>Section 196 Exception: No TDS if payment is made to the government and Certain exempt entities But: Most electricity suppliers are companies (even if govt-owned), and hence, Section 196 is usually NOT applicable.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Practical_Applicability_Conditions%E2%80%94Applicability_of_Section_194Q_on_Electricity_Payments\"><\/span><span style=\"color: #000080;\"><strong>Practical Applicability Conditions\u2014Applicability of Section 194Q on Electricity Payments<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Applicability of Section 194Q on Electricity Payments<\/p>\n<p>TDS under 194Q applies if:<\/p>\n<ul>\n<li>Buyer turnover &gt; INR 10 crore<\/li>\n<li>Electricity payments &gt; INR 50 lakh (vendor-wise)<\/li>\n<li>Purchase is direct (not via exchange)<\/li>\n<li>Scenario 1 (TDS Applicable) : Turnover: INR 12 crore, Electricity purchase: INR 70 lakh (direct from SEB) then TDS applies on INR 20 lakh, TDS = INR 2,000.<\/li>\n<li>Scenario 2 (Not Applicable) : Purchase via power exchange (IEX) : No TDS (no identifiable seller)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Risks_of_non-compliance_of_electricity_are_not_treated_as_a_purchase_of_goods\"><\/span><span style=\"color: #000080;\"><strong>Risks of non-compliance of electricity are not treated as a purchase of goods.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Tax Deducted at Source consequences are interest (late deduction\/payment), penalty, and possible disallowance proceedings.<\/li>\n<li>Section 40(a)(ia): Expense may be disallowed in income-tax computation, and This increases taxable profit. For example, electricity expense: INR 80 lakh, then disallowed, then Profit increases by INR 80 lakh. Tax impact can be very large compared to small tax deductions at source.<\/li>\n<\/ul>\n<p>Before blindly applying 194Q, check: Is electricity really \u201cgoods\u201d : Courts\/positions are not fully settled universally. Power may sometimes be treated differently.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Overriding_sections_for_electricity_expenses_as_purchase_of_goods\"><\/span><span style=\"color: #000080;\"><strong>Overriding sections for electricity expenses as purchase of goods. <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>If another Tax Deducted at Source section applies, 194Q may not apply.<\/li>\n<li>Section 194Q does not apply if Tax Collected at Source under 206C(1H) applies, but utilities usually don\u2019t collect Tax Collected at Source.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"A_practical_checklist_for_electricity_expenses_is_not_treated_as_a_purchase_of_goods\"><\/span><span style=\"color: #000080;\"><strong>A practical checklist for electricity expenses is not treated as a purchase of goods.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Step-1: Threshold check: Turnover &gt; INR 10 crore? And vendor-wise electricity payments &gt; INR 50 lakh?<\/p>\n<p>Step-2: Vendor identification: Same DISCOM? Multiple meters but the same permanent account number?<\/p>\n<p>Step-3: Legal position review: Is your electricity supplier Government-regulated utility and Distribution license holder?<\/p>\n<p>Step-4: Documentation: Permanent account number of electricity provider and invoice structure (goods vs nature of service)<\/p>\n<p>Step-5: Compliance: Deduct Tax Deducted at Source if applicable. Report in the Tax Deducted at Source return (Form 26Q) and reconcile with books and the tax audit.<\/p>\n<p>What looks like a small compliance (0.1% tax deducted at source) can turn into a large tax disallowance risk. Utility expenses are not always \u201csimple\u201d under tax law.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Final_Conclusion\"><\/span><span style=\"color: #000080;\"><strong>Final Conclusion<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Electricity is legally treated as goods; electricity payments are no longer a routine expense for tax purposes\u2014if procured directly from suppliers, they can trigger Tax Deducted at Source u\/s 194Q, making vendor structure and procurement mode critical for compliance.<\/li>\n<li>Therefore, Tax Deducted at Source u\/s 194Q applies on electricity payments if thresholds are met. Therefore, Tax Deducted at Source u\/s 194Q will be triggered on the purchase of electricity directly from companies engaged in power generation\/distribution. The exception applies only in limited cases (e.g., power exchanges or exempt entities).<\/li>\n<li>Businesses must not ignore Tax Deducted at Source on electricity just because it\u2019s a utility expense. Direct payments to electricity suppliers can trigger 194Q compliance.<\/li>\n<li>Electricity = goods in tax law. Section 194Q can apply on electricity payments.<\/li>\n<li>Key differentiator:\n<ul>\n<li>Direct purchase \u2192 TDS applicable<\/li>\n<li>Exchange purchase \u2192 No TDS<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Whether electricity qualifies as \u201cgoods\u201d for applying TDS under Section 194Q. Is Electricity \u201cGoods\u201d? Electricity is not defined in the Income-tax Act. However, it is treated as goods under the following: Sale of Goods Act GST Law (movable property) Customs Tariff Meaning of \u201cGoods\u201d: Not defined in the Income Tax Act. Other laws (Sale of &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150],"tags":[10466],"class_list":["post-31933","post","type-post","status-publish","format-standard","hentry","category-direct-tax","tag-electricity-qualify-as-goods"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Electricity qualifies as goods. Electricity direct purchase, then TDS applicable; electricity exchange purchase then No TDS. 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