TDS- 194O

This discussion clarifies the applicability of GST when Tax Deducted at Source (TDS) is levied under Section 194-O. It explains that TDS under 194-O, typically deducted by e-commerce operators like Amazon, is calculated on the net value of goods or services, excluding the GST component. The conversation confirms that GST is indeed applicable on the transaction value, with an example showing GST at 18% on a base value of £10,000.