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

Uttam Saha (TAX PROFESSIONAL) (115 Points)

10 January 2021  

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