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<h1>CBDT Updates Circular No. 1/2014: GST Exclusion from TDS in Service Agreements, Replacing Service Tax References After July 2017.</h1> The Central Board of Direct Taxes has modified Circular No. 1/2014 to address the replacement of Service Tax with Goods and Services Tax (GST) effective from July 1, 2017. It clarifies that when the GST component on services is separately indicated in agreements, tax shall be deducted at source on the amount excluding the GST component, consistent with the previous treatment of Service Tax. This applies to Integrated, Central, State, and Union Territory GST. Existing agreements referencing Service Tax will be considered as referring to GST for periods after July 1, 2017.