https://www.taxtmi.com/circulars?id=61150 Tea Board, as an electronic commerce operator, must collect Tax at Source (TCS) under section 52 of the Goa GST Act from (i) sellers (tea producers) on the net value of supply of goods (tea) and (ii) auctioneers on the net value of supply of services (brokerage), where buyers pay consolidated amounts into an escrow account and the Tea Board disburses payments to sellers and auctioneers accordingly. en-us Thu, 08 Nov 2018 00:00:00 +0530 Tue, 28 May 2019 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61150 Tea Board, as an electronic commerce operator, must collect Tax at Source (TCS) under section 52 of the Goa GST Act from (i) sellers (tea producers) on the net value of supply of goods (tea) and (ii) auctioneers on the net value of supply of services (brokerage), where buyers pay consolidated amounts into an escrow account and the Tea Board disburses payments to sellers and auctioneers accordingly. Circulars GST - States Thu, 08 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61150