Tax Collected at Source i.e TCS is also applicable under GST, similar to TCS under Income Tax Act, TCS_GST is to be deducted by e-commerce operators while making payments to their suppliers.
Tax Deducted at source is applicable under GST also. It is different from TDS under Income Tax Act. It is applicable on the supply of goods and services as notified by the Government through GST council. Whenever payment is being made to the supplier of goods or services, GST TDS will be recovered / deducted from the payment and then only balance amount is paid.