NO TDS on GST Component- Circular No. 23/2017 dated 19.07.2017
CBDT hereby clarifies that TDS shall be deducted on the amount paid or payable without including such ‘GST on services’ component if the GST amount is shown separately on the invoice. In other words, TDS will not be deducted on GST components of the invoice in case of rent, commission, contract, professional service, etc.