TDS to be deducted by trust regd 12AA

Sir,

I am not telling about tds under gst. I want to confirm whether tds would be applicable in case of trust on amount before applying CGST/SGST/IGST while raising bill(s) towards labour /AMC /Audit etc.. as case may be.

Sir i am not telling TDS under GST regime. I want to have clarification(s) in case of TDS applicability in case of income tax act where deduction has to be made on labour / AMC/audit etc.. under income tax provisions. So deduction would be made on amount before applying CGST/SGST/OGST on such labour/MAC/Adutfees etc... whihc are subject to TDS under income tax act.

Dear JIGNESH KRISHNAKANT KAPADIA

Under TDS is applicable under Income Tax on the bill amount before CGST, SGST OR IGST .

suppose service charges   INR  100

IGST                                             18

Bill amount                                  118

Now tds has to deduct on INR 100 at rate applicable on that type of service 

TDS to be deducted on the invoice amount excluding GST.