Though we already know the fundamentals of TDS and its necesssities. But most of the people find difficulties in calculating the tds on the transaction amount & it's accounting treatment & the manner in which Income tax as well as Indirect tax (service tax/vat/excise/customs/gst as a whole) gets segregated. Due to lack of Knowledge of these basic principles, a candidates faces difficulties and somehow don't get selected in the interviews of their dream companies. I have shared it as because, as I am the one of them who faced this consequences & believe me folks once you realize it, you will feel the pain for not getting selected for the mistake made at a glance. So do clarify is tds is calculated on pre gst of (Goods/Services) transaction amount.....................?