Tax at Source collection: Tea Board must collect TCS from sellers on goods and from auctioneers on brokerage services. Tea Board, as electronic commerce operator under section 52 WBGST Act, must collect Tax at Source (TCS) from sellers (tea producers) on the net value of goods supplied (tea) and from auctioneers on the net value of services (brokerage), where buyers pay consolidated sums into an escrow account and the Tea Board disburses payments to sellers and auctioneers accordingly.
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Provisions expressly mentioned in the judgment/order text.
Tax at Source collection: Tea Board must collect TCS from sellers on goods and from auctioneers on brokerage services.
Tea Board, as electronic commerce operator under section 52 WBGST Act, must collect Tax at Source (TCS) from sellers (tea producers) on the net value of goods supplied (tea) and from auctioneers on the net value of services (brokerage), where buyers pay consolidated sums into an escrow account and the Tea Board disburses payments to sellers and auctioneers accordingly.
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