Gst under tds

When location of supplier say West Bengal,Place of supply say Maharashtra and Location of recipient say Odisha ,in this case whether TDS would be deducted as there is proviso under section 51 that TDS would not be deducted if Location of supplier and place of supply is different from the location of recipient then TDS would not be applicable.

Here in my case Location of supplier ,Place of supply  and  Location of recipient are all different ,then in my opinion TDS would not be applicable but I have seen many places that TDS is applicable in that case.

I want to know the reason behind the applicability of TDS under my above given situation.

Thanks & regards!!