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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Tax Collection at Source rates clarified for specified goods and retail vehicle sales, inclusive of surcharge and education cess.</h1> Rates of Tax Collection at Source (TCS) for 2017-18 list commodity-specific TCS percentages inclusive of surcharge and education cess for residents and non-residents, covering alcohol, tendu leaves, timber, other forest products, scrap, packing/toll/mining activities, specified minerals, and retail motor vehicle sales; accompanying notes explain surcharge applicability for non-resident categories and the composition of the education cess.

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