In Tax Invoice purchase price and freight shown separately - TDS under GST on purchase price?

A state government has received supplies for which a tax invoice has been raised as follows - Should he deduct TDS under GST @ 1% each only on Rs. 50,922 /- or is he supposed to deduct on Rs. 53,468.10/-? Please guide

1 Items supplied 50922.00
2 Freight @ 5% 2546.10
  Output 53468.10
3 Output CGST @ 2.5% 1336.70
4 Output CGST @ 2.5% 1336.70
5 Total after R/Off 56142.00

 

Replies (2)
Quick Summary
This discussion addresses a query regarding Goods and Services Tax (GST) Tax Deducted at Source (TDS) on a tax invoice where the purchase price and freight are shown separately. The core question is whether TDS should be applied solely to the item value or to the total value including freight charges. The consensus leans towards deducting TDS on the total consideration amount, excluding only the GST tax itself, which would mean including the freight cost.

Tds should be deducted on total output value 53468.10

TDS should be deducted All Consideration Amount  except GST Tax  Amount 

So that TDS should deduct include Freight Amount 

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