Tax collection on alcohol sales requires sellers to collect at source, with declared manufacturing and power-use exceptions.

Tax collection at source on the sale of alcoholic liquor for human consumption requires the seller to collect TCS at 2% of the sale consideration at the earlier of debiting the buyer's account or receiving payment. No minimum monetary threshold applies. Collection is not required where a resident buyer furnishes the prescribed declaration that the goods will be used for manufacturing, processing, production, or power generation and not for trading. The seller must forward a copy of that declaration to the prescribed income-tax authority.

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