Tds in gst

As per  Section  51  of the CGST act  2017 , Department  of Central  Govt  , State  Govt , Local  authority , Govt Agencies  and  such person notified  by the Govt  to deduct  Tax at source  @   1% CGST  , 1%  SGST ( or at present rate prescribed )   from the  payment  made or credited  to the supplier of taxable goods  or services  or both , Where total  value of such supply , under a contract , exceeds two lac fifty thousand rupees (  2.50 lac ) .