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 . Government mandate 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 .