Tds on frieght charge

The transportation is arranged by supplier and payment to supplier is paid by your supplier. You are paying to your supplier. You have no contract with the transporter. So no need to deduct TDS.

which entry pass is right in this situation

PURCHASE A/C -----------------------2,10,500.00

CARRIAGE INWARD A/C -----------    31,500.00

IGST A/C -------------------------------     43,560.00

                              TO   PARTY  A/C   ----------------------------2,85,560.00

OR

PURCHASE A/C --------2,42,000.00

IGST A/C ----------------    43,560.00

                    TO  PARTY  A/C   ----------------------------2,85,560.00