194 q clarify

This discussion clarifies whether TDS deduction is required under Section 194Q when the taxable value of a purchase bill is ₹48 lakh, with GST making the total ₹50.40 lakh. The consensus is that TDS under 194Q is applicable on the taxable value, not the total invoice value, and therefore, if the taxable value is below ₹50 lakh, TDS deduction is not required. However, there's a brief mention of Section 206C(1H) where TCS is applicable on the total amount.