Tds on transport services after gst

Is TDS deduction is mandatory on transport services when reversible GST already applied of service invoices provided by transporter ?

Student CA IPC / IPCC

TDS should be deducted when we have received service of Rs 30,000 in a month or Rs 1,00,000 in a year irrespective of GST registration of service provider,

TDS shall be deducted on Basic value, as per the applicable TDS rate


tds should be deducted U/S 194c and according to it if one single amount paid or invoice is greater than 30000 excluding taxes or 100000 in a year
But if transporter self declared that is own less than or equal to ten trucks than you may not deduct tds on the same.


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