NO TDS on GST Paid or Payable on Services when GST is Separately Shown in the Invoice

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CBDT had issued Circular No 1/2014 wherein it was clarified that TDS had to be deducted on the amount paid/payable without including service Tax component.In other words, no TDS would be deducted on Service Tax Component when amount of service tax Component is shown separately in the Invoice.
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After Implementation of GST across the country w.e.f 1st July, 2017, CBDT has received various references for treatment of GST component on Services. Now the CBDT has clarified vide Circular No. 23/2017 that if as per terms of the agreement of the payee and payer "GST on Services" component has been indicated separately in the invoice, then no tax would be deducted on GST component. GST will include CGST, SGST, IGST, UTGST.
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This Circular clarifies the doubt arisen after Implementation of GST. The Circular is on the logical conclusion that there cannot be any TDS on GST. The Circular could be best explained through the following Examples..
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EXAMPLE 1				Amount (Rs)
Value of Services- Intra state CGST SGST Gross Value of Invoice	9% 9%		9,000 9,000	100,000 18,000 118,000
TDS Deductible on TDS u/s 194J	10%				100,000 10,000

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EXAMPLE 2				Amount (Rs)
Value of Services- Inter state IGST Gross Value of Invoice	18%		18,000	100,000 18,000 118,000
TDS Deductible on TDS u/s 194J	10%				100,000 10,000

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EXAMPLE 3				Amount (Rs)
Value of Services- UT CGST UGST Gross Value of Invoice	9% 9%		9,000 9,000	100,000 18,000 118,000
TDS Deductible on TDS u/s 194J	10%				100,000 10,000

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EXAMPLE 4				Amount (Rs)
Value of Services (Inclusive of Taxes) CGST UGST Gross Value of Invoice	Not Charged Separately			118,000 - 118,000
TDS Deductible on TDS u/s 194J	10%				118,000 11,800

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Regards
ACA SOURAV BAGARIA