Migration 100 TB of data from SQL Server 2008 to 2016
The most important part of your question is:


  can anyone please provide detail plan for migration


And I've got great news: Microsoft used to build a really detailed Upgrade Technical Guide (429-page PDF) that covered all kinds of details. They haven't updated it since 2014, but the information in there is still really useful for folks who are just starting from scratch and looking for guidance.

The bad news: SQL Server has only gotten more complicated since then. The 429-page length should help explain why it doesn't get updated frequently - it's expensive to build.