Gst on commission to agent

As per section 194H - Tds on commission & brokrage is not applicable to individual  busniessman , applicable  only to company , partnership firm etc . For individual bussiness man ,  trunover  exceeds  1corer  under  section  44AB of income tax act  (tax audit case )  during  the financial year immediately  preceding the financial year  in which  such commission is paid liable to deduct TDS .

there will b no rcm if agent is unregistered . and tds will b on the basic amount i.e 25432. its not deducted on gst component

As per TDS on Commission Rate, it is applicable 5 % and not on GST amount that much be excluding GST.