TCS under income tax applicable from 01.10.2020

Hi

Kindly guide if person is contractor and providing service like manpower and house keeping services to company and Already Tds deduction

by company on regular basis from contractor Whether contractor providing services to the company need to deducts Tcs from company @ .

01% or not when gross receipts crossed 50 lakhs from single company in previous year 2020-2021 which is applicable from 01.10.2020.

Whether TCS provisions are applicable to service provider and contractors providing services wef 01.10.2020?