TDS on purchase from Amazon India

- 194J as a Royalty. Rate is 7.5% till 31.03.2021.

Hi

This issue has diverse opinions. There are judgements in favor as well as against. However, majority of these judgements are in the context of an Indian entity making payment to a foreign entity. 

In my opinion, you can deduct tds u/s 194C @2% (currently 1.5%). The services does not qualify for fee for technical services. However even if one has to consider the services we for technical services the rate of TDS and that case will also be 2% (currently 1.5%).

I am assuming that from cloud services you mean web hosting services.

Dear Sir,

Hope you are doing well !!

As discussed, it would come u/s 194J. 

The applicable rate for the same is 7.5% till 31.03.2021.

For technical service normal TDS rate is 2% but as of now its 1.5%.

Also is the value of service above Rs. 30000?

Are you liable to deduct TDS?

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Thank you.