https://www.taxtmi.com/circulars?id=57737 Tea Board, as the operator of the electronic auction system, is an e commerce operator required to collect Tax at Source under section 52 of the Assam GST Act. Buyers pay a consolidated sum into an escrow account; Tea Board disburses to sellers for supply of goods and to auctioneers for brokerage only. TCS must be collected separately at the notified rate from sellers on the net value of goods and from auctioneers on the net value of services. The circular is clarificatory and issued for uniform implementation under section 168. en-us Thu, 08 Nov 2018 00:00:00 +0530 Tue, 27 Nov 2018 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57737 Tea Board, as the operator of the electronic auction system, is an e commerce operator required to collect Tax at Source under section 52 of the Assam GST Act. Buyers pay a consolidated sum into an escrow account; Tea Board disburses to sellers for supply of goods and to auctioneers for brokerage only. TCS must be collected separately at the notified rate from sellers on the net value of goods and from auctioneers on the net value of services. The circular is clarificatory and issued for uniform implementation under section 168. Circulars GST - States Thu, 08 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57737