Sir, As per section 206C(1h)which amount will consider as sale consideration with GST or without GST, on which TCS will deduct

Reply—As per circular no. Circular No. 17/2020 dated 29.09.2020, It is clarified that no adjustment on account of sale return or discount or indirect taxes including GST is required to be made for collection of tax under sub-section (1H) of section 206C of the Act since the collection is made with reference to receipt of amount of sale consideration.

TCS will be applicable on whole amount i.e. including GST.