Which members fall under the ambit of TDS on GST?

Which members fall under the ambit of TDS on GST?

      As mentioned in NFS OC 311 TDS on GST is applicable to a few entities as mentioned below in Notification No. 50/2018 – Central Tax dated 13th September, 2018 read with sub-section (1) of section 51 of the CGST Act as a Tax deductor.