https://www.taxtmi.com/forum/issue?id=116955 TNEB recovered an amount labelled as tax collected at source on an electricity bill. Section 52 GST for e-commerce operators is inapplicable; Section 51 GST TDS applies only where a specified government or notified deductor deducts tax on payments to suppliers. Transmission or distribution of electricity by a distribution utility is nil-rated under GST, limiting GST-based TCS/TDS. The Income Tax Section 206C(1H) TCS on receipts for sale of goods was cited as an alternative basis. The critical legal question is whether billed components are sale of goods or supply of services and which statutory regime correctly authorises the recovery; taxpayers are advised to contest with the utility and consult an income-tax auditor. en-us Fri, 08 Jan 2021 12:34:15 +0530 Thu, 23 Jan 2025 15:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116955 TNEB recovered an amount labelled as tax collected at source on an electricity bill. Section 52 GST for e-commerce operators is inapplicable; Section 51 GST TDS applies only where a specified government or notified deductor deducts tax on payments to suppliers. Transmission or distribution of electricity by a distribution utility is nil-rated under GST, limiting GST-based TCS/TDS. The Income Tax Section 206C(1H) TCS on receipts for sale of goods was cited as an alternative basis. The critical legal question is whether billed components are sale of goods or supply of services and which statutory regime correctly authorises the recovery; taxpayers are advised to contest with the utility and consult an income-tax auditor. Discussion-Forum GST Fri, 08 Jan 2021 12:34:15 +0530 https://www.taxtmi.com/forum/issue?id=116955