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    <description>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.</description>
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