Tax at Source collection: Tea Board must collect TCS from tea sellers on goods and from auctioneers on brokerage services. Tea Board of India, as an electronic commerce operator, must collect Tax at Source under section 52 of the CGST Act: (i) from sellers (tea producers) on the net value of supply of goods (tea); and (ii) from auctioneers on the net value of supply of services (brokerage). Buyers pay a consolidated amount into an escrow account from which the Tea Board pays sellers for goods and auctioneers for services; the Board issues this clarification under section 168(1) for uniform implementation and requests public notice and reports of difficulties.