Tax Collection at Source rates for specified goods vary by buyer residency and seller turnover, inclusive of cesses. 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.