Commission or Brokrege

5% Tds  under  194H should  be  on 41000/-  excluding or after deducting  GST  amount  . please confirm with other also . 

The amount you get after deducting GST, deduct TDS from that amount.

eg : 50,000 - 18% GST = 41000

41000 * 5% TDS = 2050 (TDS Amount)

Payable amount will be 50,000 - 2050 amount.

Hope it helps you. 

No,TDS deduct on basic value,

Basic Amount  = 50000*100/118

                        =42373/-

Your Basic  = 42373

GST   18 %   =  7627

   Total Invoice = 50,000/-

So you deduct TDS on 42373*5%   = 2119

Payble Amount = 50000-2119 

                          = 47881/-      

Your calculation is not wrong. 

Check this calculation again:

50000*100/118 =42373/-

 

PFB 

INVOICE PAYABLE A/C - 47,881(50000-2119)

TDS PAYABLE A/C - 2,119(42373*5%)

GST PAYABLE A/C -  7,627(42373*18%)

Tds is applicable on basic amount mean excluding GST amount.

Thus,

If you pay Commission of Rs.50000/- including GST,Current rate of gst on service is 18%,So arive at Basic used formula 50000*100/118=42373 less TDS @ 5% =2119/-.

agree with Aman Kumar