TDS U/S 194 J --REG

We (Trust) have to pay Consulting fees u/s 194J to Architect firm as mentioned below which one is correct kindly clarify and Which rate TDS To be Deducted

1)Consulting fees--Rs.100000
Add:-GST @ 18%----Rs. 18000
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TOTAL. Rs.118000/

Less:TDS @ 10%
ON FEES AMT. Rs.10000/
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Payable Amount RS.108000/-

OR
2)Consulting fees--Rs.100000
Add GST @ 18%---- Rs.18000
--------------
TOTAL. Rs.118000/

Less:TDS @ 10%
ON FEES AMT
WITH GST( i e
Rs.118000/-) Rs.11800
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Payable Amount Rs.106200/
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