Circular on tds 194j

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

19 February 2018 Does any one have circular that issued regarding services which include GST will be excluded while deducting the TDS amount. If the bill value is 30,000+ 5,400 (18%) = 35,400 and if we make single payment normal it needs to be deducted 10% as per new amendment we can exclude that 5,400 and need not to be deduct the TDS. If any one having circular on above please send me.

CA AnKiT BoHrA (AB)

CA AnKiT BoHrA (AB) (Expert)
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19 February 2018 https://www.incometaxindia.gov.in/communications/circular/circular_23_2017.pdf

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Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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20 February 2018 CBDT has clarified through Circular No. 23/2017 that if GST on services has been
indicated separately in the invoice, then no tax would be deducted on
GST component.

GST includes CGST, SGST, IGST, UTGST.

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