TDS is be deducted @2% if contract value is more than 2.50 lakhs. The contract value is computedexcluding GST.
As per notification No.50/2018-Central Tax, dt. 13-09-2018 the TDS will be effective from 1.10.2018
TDS, Tax deducted at source is a means to collect tax for Government
TDS under GST law-Who is liable to deduct
Following are liable
a) Department or establishment of the Central or State Government, or
(b) Local authority, or
(c) Governmental agencies, or