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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 for specified goods vary by buyer residency and seller turnover, inclusive of cesses.</h1> Tax Collection at Source rates for 2016-2017 list commodity specific TCS percentages inclusive of surcharge and cesses, differentiated by purchaser residency and corporate status and, where applicable, by seller turnover bands; they state cash payment thresholds triggering TCS for bullion, jewellery and certain other goods, and specify motor vehicle retail sale applicability irrespective of payment mode.

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