Collection of tax at source by Tea Board of India – Reg.

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....th November, 2018 The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Collection of tax at source by Tea Board of India - Reg. Tea Board of India (hereinafter referred to as the, "Tea Board"), being the operator of the electronic auction system ....

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....oneers and also the amount charged by the Tea Board from sellers, auctioneers and buyers. Thereafter, Tea Board pays to the sellers (i.e. tea producers), from the said escrow account, for the supply of goods made by them (i.e. tea) and to the auctioneers for the supply of services made by them (i.e. brokerage). Under no circumstances, the payment is made by the Tea Board to the auctioneers on acco....