https://www.taxtmi.com/circulars?id=57583 Tea Board of India, as an electronic commerce operator, must collect Tax at Source under section 52 of the CGST Act: (i) from sellers (tea producers) on the net value of supply of goods (tea); and (ii) from auctioneers on the net value of supply of services (brokerage). Buyers pay a consolidated amount into an escrow account from which the Tea Board pays sellers for goods and auctioneers for services; the Board issues this clarification under section 168(1) for uniform implementation and requests public notice and reports of difficulties. en-us Mon, 05 Nov 2018 00:00:00 +0530 Tue, 06 Nov 2018 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57583 Tea Board of India, as an electronic commerce operator, must collect Tax at Source under section 52 of the CGST Act: (i) from sellers (tea producers) on the net value of supply of goods (tea); and (ii) from auctioneers on the net value of supply of services (brokerage). Buyers pay a consolidated amount into an escrow account from which the Tea Board pays sellers for goods and auctioneers for services; the Board issues this clarification under section 168(1) for uniform implementation and requests public notice and reports of difficulties. Circulars GST Mon, 05 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57583