TDS DEDUCTED ON WORK CONTRACT

Explain

If mr.x is working in my company as a sub contractor and I have made payment of rs. 50 lakh then can I Diduct TDs of2% on payment.?

Only Central Government, State Government, Local Authority, Government entities and Government authorities only has to deduct GST TDS. 

Other than the above not required to deduct GST TDS.

Thanks a lot for guidance sir

Is it GST TDS or Income tax TDS ?.

GST TDS

In Case of GST TDS ,as per section 51 of the CGST Act , only Government Authorities given below Can deduct TDS ,if taxable supply made to Government under contract value exceeds 2.5 Lacs by the supplier.

Central and Sate Government
Local Authorities
Government Agencies
person or Category of persons notified by the Government.