https://www.taxtmi.com/circulars?id=60785 The Tea Board, as an electronic commerce operator running an auction platform and holding consolidated payments in an escrow account, must collect Tax at Source (TCS) under section 52 of the KGST 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). en-us Mon, 25 Mar 2019 00:00:00 +0530 Sat, 04 May 2019 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60785 The Tea Board, as an electronic commerce operator running an auction platform and holding consolidated payments in an escrow account, must collect Tax at Source (TCS) under section 52 of the KGST 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). Circulars GST - States Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60785