GST TDS rate

it's 2% (1% CGST + 1% SGST)

in case of IGST it will be 2%

2%(1%cgst and 1%sgst)

For Example Supplier A makes a supply worth Rs. 5000 to B. The rate of GST is 18%. When B pays A, He/She will pay Rs. 5000 (worth of Supply) + Rs 900 (GST) to A and Rs. 100 (RS. 5000*2%) as TDS to the government. So it can be said that TDS is not deducted on the tax element (GST) of a transaction

As per the SOP on TDS at CBIC site

Tax is required to be deducted from the payment made / credited
to a supplier, if the total value of supply under a contract in
respect of supply of taxable goods or services or both, exceeds
Rs. 2,50,000/- (Rupees two lakh and fifty thousand).
This value shall exclude the taxes leviable under GST (i.e. ‘Central
tax’, ‘State tax’, ‘UT tax’, ‘Integrated tax’ & Cess).