TDS on circut rent

Tds applicable on internet circuit rent 50 Mbps by BSNL under head of SAC 9984 ?
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Quick Summary
This discussion clarifies whether Tax Deducted at Source (TDS) applies to the rent for a 50 Mbps BSNL internet circuit under SAC code 9984. It explains that TDS is generally not applicable in this scenario. However, GST TDS might be applicable if the service provider's annual services exceed £2.5 lakh, as per Section 51.

TDS not applicable.
GST TDS is applicable if you providing services amounting more than 2.5 lac in year .

(Refer Section 51)
Here service provide by BSNL.

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