TDS u/s 194J Threshold limit

GST is never included when determining income or expenses for income tax calculations.

When you pay the service provider, the basic amount is their income, and the GST is something they are collecting from you on behalf of the authorities. 

Excluding GST. 

It should exclude GST. Because TDS will be calculated on taxable value and it does not include taxes.

Threshhold limit is always exclusive of  GST .