TDS on Expenses including GST

If you account the bill showing expense and GST in different respective ledgers, you need not deduct TDS on the GST portion.

in case we account full value to one ledger only

In that case it means you are not claiming ITC and claiming full amount as expense. Hence you will have to deduct TDS on the full amount.

As per Income tax Act circular on applicability of TDS on services including GST, it says TDS need not be deducted on GST portion. It does not talk about accounting to expense or capitalising or availing ITC. This is what I remember. As per GST TDS provisions section 51, talks about deducting GST TDS on the value of invoice excluding GST for deducting GST TDS. It does not talk about accounting or availing GST ITC. Regards