Sec. 194Q - TDS applicability on purchase of Goods

priyanka mhatre (34 Points)

25 March 2022  
Dear Sir/Madam,

Which amount should I consider to check applicability of Sec. 194Q?

Pure Sales without GST (Rs. 87787691/-)
OR
Sales including GST (Rs. 107625604/-)

Thanks & regards,
Priyanka Mhatre