TDS if applicable in gst

one of taxpayer below 50 lacs turnover per annum , their give work conversion process to Mr A, but payment above rs. 2.50 lacs if tds applicable ?
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Quick Summary
This discussion clarifies the applicability of Tax Deducted at Source (TDS) for businesses with an annual turnover below 50 lakhs. If a payment exceeds Rs. 2.50 lakhs, TDS is applicable. Specifically, Section 194C mandates a TDS rate of 1% for CGST and 2% for SGST, totalling 3% on the payment.

Yes 194C is applicable @ 1%
Above 2.5lakh tds will be there as per 2 %
sgst 1% plus cgst 1%

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