TDS under GST.. from when it is applicable?

w.e.f. 01.10.2018

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-50-central-tax-english.pdf

It's applicable from 1st October 2018...

is it applicable to all categories of taxable persons from 1stOct18 or applicable only to certain category of persons???

The Following Persons/Dealers are deduct TDS under GST.

As per section 51 read with notification no 50/2018, dated 13/09/2018, following category of person would have to deduct tax at the rate of one per cent (effective rate would be 2 % i.e. 1 % as CGST and 1% as SGST) from the payment made or credited to the supplier of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees.

1. A department or establishment of the Central Government or State Government; or-Sec-51(1)(a)

2. Local authority; or- Sec-51(1)(b)

3. Governmental agencies;- Sec-51(1)(c)

4. Such persons or category of persons as may be notified by the Government- Sec-51(1)(d)- Notification No -50/2018

a. An authority or a board or any other body, ‑

i. set up by an Act of Parliament or a State Legislature; or

ii. established by any Government,

with fifty-one per cent. or more participation by way of equity or control, to carry out any function;

b. Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860);

c. Public sector undertakings.

thank you Deepak and Raju..