https://www.taxtmi.com/circulars?id=58067 Tea Board, as electronic commerce operator under section 52 WBGST Act, must collect Tax at Source (TCS) from sellers (tea producers) on the net value of goods supplied (tea) and from auctioneers on the net value of services (brokerage), where buyers pay consolidated sums into an escrow account and the Tea Board disburses payments to sellers and auctioneers accordingly. en-us Thu, 22 Nov 2018 00:00:00 +0530 Thu, 06 Dec 2018 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58067 Tea Board, as electronic commerce operator under section 52 WBGST Act, must collect Tax at Source (TCS) from sellers (tea producers) on the net value of goods supplied (tea) and from auctioneers on the net value of services (brokerage), where buyers pay consolidated sums into an escrow account and the Tea Board disburses payments to sellers and auctioneers accordingly. Circulars GST - States Thu, 22 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58067