https://www.taxtmi.com/forum/issue?id=117804 TCS applicability to supplies of liquor to airlines hinges on whether those supplies qualify as deemed export or export; section 52's TCS obligation applies to electronic commerce operators and there is no automatic TCS exemption for deemed exports, while one view in the discussion holds such supplies do not meet FTP, GST or customs definitions of export and therefore remain subject to TCS. en-us Wed, 09 Feb 2022 00:20:35 +0530 Thu, 23 Jan 2025 15:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117804 TCS applicability to supplies of liquor to airlines hinges on whether those supplies qualify as deemed export or export; section 52's TCS obligation applies to electronic commerce operators and there is no automatic TCS exemption for deemed exports, while one view in the discussion holds such supplies do not meet FTP, GST or customs definitions of export and therefore remain subject to TCS. Discussion-Forum Income Tax Wed, 09 Feb 2022 00:20:35 +0530 https://www.taxtmi.com/forum/issue?id=117804