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of <h1>E-commerce platforms must collect up to 1% TCS on taxable supplies under relevant tax legislation.</h1> Tax Collection at Source (TCS) refers to the obligation of an e-commerce operator to collect a specified percentage, not exceeding one percent, of the net value of taxable supplies made through its platform. This collection is applicable when the consideration for such supplies is to be collected by the operator. The collected amount is termed as TCS, and it is a statutory requirement under the relevant tax legislation.
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