TaxTMI 
TaxTMI 
Dear Expert,
Whether TCS is applicable u/s 206C of IT act on sale of FLY ASH ? What will be the GST rate and HSN for same ? Please update.
Regards
Pradeep
TCS on sale of Fly Ash
12 Jan 2024 
3 Replies 
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TCS applicability on sale of fly ash under section 206C questioned; GST classification noted under HSN 2621 at 5%.
Whether Tax Collected at Source applies to sales of fly ash under the Income Tax Act was raised, but the respondent declined to advise on Income Tax. For GST, the respondent advised classification under HSN 2621 with a 5% rate while noting classification and rate depend on the specific nature of the product and citing an advance ruling as relevant. (AI Summary)
Whether Tax Collected at Source applies to sales of fly ash under the Income Tax Act was raised, but the respondent declined to advise on Income Tax. For GST, the respondent advised classification under HSN 2621 with a 5% rate while noting classification and rate depend on the specific nature of the product and citing an advance ruling as relevant. (AI Summary)