Tds on Schools

tds is based on the invoice volume and category of school registration

1. TDS will be applicable for schools too. The purpose of TDS is to track the income of the person who rendered the service and irrespective of the person who is paying it. 
2. However, individuals who are not liable for tax audit for the reason of unnecessary burden from compliance angle they have been exempted from TDS deduction. 
3. In your case schools need to deduct TDS u/s 194C if the payment exceeds Rs 1 lakh per annum to the contractor. 
Please correct me if the above solution has an alternative view. 

Yes from Finance Act 2019.