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    <title>Clarifications on collection of tax at source by Tea Board of India</title>
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    <description>Tax collection at source applies to the Tea Board of India as an electronic tea-auction operator collecting and settling auction payments through an escrow account. The Tea Board must collect tax separately from tea producers on the net value of tea supplied and from auctioneers on the net value of brokerage services supplied. The consolidated buyer payment does not alter the separate treatment of goods supplied by producers and brokerage services supplied by auctioneers.</description>
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