Collection of tax at source by Tea Board of India

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....e Tax, Edupugallu, Vijayawada. Circular No. C23/2018/GST CCTs Ref.in CCW/GST/74/2015 Dt. 09.11.2018 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 for trading of tea across the country including for collection and settlement of payments, a....

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....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 account of supply of goods i.e., tea sold at auction. 4. A representation has been ....