TDS not deducted

I think Great Ratan Tata Sir was absolutely correct

Now we need MBA's to "RUN" ICAI PAPER EVALUATION SYSTEM

1. It is very amusing to observe that sec 194C is applicable if the payment made to the other person during the year exceeds Rs. 1 lakhs. For considering the threshold limit for the purpose of sec 194C, GST component is included. 
2. Going by the provision it clearly states that "sums credited or paid or likely to be credited or paid during the financial year exceeds one lakh rupees". So in your case  Rs. 105,000 should be considered for the purpose of sec 194C and TDS @ 2% is to be deducted excluding GST on Rs.105,000 and balance amount is to be remitted to GoogleAdwords. 
Please correct me if the above solution has an alterantive view.