Collection of tax at source by Tea Board of India

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Full Text of the Document

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....onic 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 CGST Act. The participants in the said auction are the sellers i.e. the tea producers and auction....