Collection of tax at source by Tea Board of India.

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....d to as the, "Tea Board"), being the operator of the electronic auction system for trading of tea across the country including for collection and settlement of payments, admittedly falls under the category of electronic commerce operator liable to collect Tax at Source (hereinafter referred to as, "TCS") in accordance with the provisions of section 52 of the Assam Goods and Service Tax Act, 2017 (....

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....circumstances, the payment is made by the Tea Board to the auctioneers on account of supply of goods i.e., tea sold at auction. 4. A representation has been received from Tea Board, seeking clarification whether they should collect TCS under section 52 of the Assam GST Act from the sellers of tea (i.e. the tea producers), or from the auctioneers of tea or from both. 5. The matter has been examin....