Collection of tax at source by Tea Board of India.

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....ject: 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 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 ....

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....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 account of supply of goods i.e., tea sold at auction. 4. A representation was received by CBIC from Tea Board, seeking clarification whether they should collect TCS under section 52 of the Goa GST Act from the sellers....