TCS rules: supplier-side ECO who pays the supplier collects TCS; if supplier is an ECO, buyer-side ECO collects TCS. The circular applies the CBIC guidance under Section 52 to state implementation and clarifies TCS compliance where multiple E commerce Operators participate: if the supplier side ECO is not the supplier, the supplier side ECO who ultimately pays the supplier must collect and deposit TCS and perform Section 52 compliances; if the supplier side ECO is itself the supplier, the buyer side ECO that collects payment must collect and deposit TCS and undertake Section 52 compliances.
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Provisions expressly mentioned in the judgment/order text.
TCS rules: supplier-side ECO who pays the supplier collects TCS; if supplier is an ECO, buyer-side ECO collects TCS.
The circular applies the CBIC guidance under Section 52 to state implementation and clarifies TCS compliance where multiple E commerce Operators participate: if the supplier side ECO is not the supplier, the supplier side ECO who ultimately pays the supplier must collect and deposit TCS and perform Section 52 compliances; if the supplier side ECO is itself the supplier, the buyer side ECO that collects payment must collect and deposit TCS and undertake Section 52 compliances.
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