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    <title>Collection of tax at source by Tea Board of India</title>
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    <description>The operator of the electronic auction system is an electronic commerce operator obliged to collect Tax at Source. Buyers pay consolidated sums into an escrow from which the operator remits payments to sellers for tea (goods) and to auctioneers for brokerage (services). TCS must be collected separately from sellers on the net value of goods and from auctioneers on the net value of services.</description>
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      <description>The operator of the electronic auction system is an electronic commerce operator obliged to collect Tax at Source. Buyers pay consolidated sums into an escrow from which the operator remits payments to sellers for tea (goods) and to auctioneers for brokerage (services). TCS must be collected separately from sellers on the net value of goods and from auctioneers on the net value of services.</description>
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