Replied 23 September 2021
TDS under GST is defined under section 51of the CGST act 2017 , TDS means tax to be deducted at source whenever we make payment or credited to account .
1) Center Government
2) State Government
3) Local Authority
4) Any other Government Agencies
5) person notify by the Government
to deduct TDS @ 2%( CGST 1% + SGST 1,,%) .from payment made to supplier of Taxable goods or services or both to above organisation, where total value of of such supply under contract exceeds 2.5 Lac .