Scrap-sale tax collection requires sellers to collect at debit or receipt, subject to resident buyer declaration.

Sale of scrap is subject to tax collection at source by the seller at 2%, collected at the earlier of debiting the buyer's account or receiving payment. No monetary threshold applies, and a resident buyer may furnish a declaration under Section 394(2) as an exception. The comparative framework identifies an increase from the earlier 1% rate while retaining seller-based collection, the same collection trigger, and a nil threshold.

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