How much of the amount would have been deducted by TNEB as TDS under Income-tax Act and under the applicable GST law?

As per section 51 of CGST Act, 2017 read with section 20 of the IGST Act, 2017 and Notification No. 50/2018 CT 13.09.2018, Notified persons are required to deduct CGST @ 1% [Effective tax 2% (1% CGST + 1% SGST / UTGST)] or IGST @ 2% from the payment made/credited to the supplier (deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds - 2,50,000. As far as the answer to GST law is concerned, TDS is required to be deducted under GST law is 45lakhs under the IGST Act. In respect of Income tax law, TNEB entered into a contract with ESL for the supply of 20 lakhs unit of product "TBU" with total value of 25crores. There should be a work contract to deduct tax u/s 194C. However, in this case, since there is no information regarding usage of the raw material provided by TNEB for manufacturing the product, this contract is a contract for sale. Hence, tax u/s 194C would not be deducted. For purchase of goods, section 194Q cast a responsibility on any person, being a buyer who is responsible for paying any sum to any resident-seller for purchase of goods of the value or aggregate of such value exceeding 50lakhs in a previous year, to deduct tax at source @0.1% of such sum exceeding 50lakhs. In this case, TNEB is required to deduct tax at source u/s 194Q @0.1% on 24,50,00,000, being the sum exceeding 50lakhs. Tax to be deducted is 2,45,000.