Under the Central GST (CGST) Act, Notified Entities will now have to collect 1% TDS on supply of goods and services exceeding 2.5 lakh rupees. With this, the states will now have to get 1% TDS under state laws. E-commerce companies will have to collect 1 percent of TCS only e-commerce companies need to collect 1 percent TCS while making any kind of payment to the suppliers under GST. States can also get 1 percent TCS under State GST (SGST).