TDS ON ADVERTISEMENT

NOOHUNNAJEEULLA KHAN Harihar (79 Points)

21 November 2020  
I have incurred advertismet expense for name board display to our dealers. Inv made by party of rs 76000/- in wich taxable amount 64406 + Gst 11594. now my query if i m not wrong then this will attract tds u/s 194c of it act, but i am confused on wich amount i have to deduct tds, on rs 64406/- or on total inv amount ie 76000/- because I have claimed the gst as input tax. and booked 64406/- as advertisment expenses. kindly guide me. Thanks in advance