What is Tax Collection at Source (TCS)?
Question 7
Bill
Electronic Commerce
Faq On GST (2nd Edition) Dated 31.3.2017
Q 7. What is Tax Collection at Source (TCS)?
\nAns. The e-commerce operator is required to collect an amount calculated at the rate not exceeding one percent of the net value of taxable supplies made through it, where the consideration with respect to such supplies is to be collected by such operator. The amount so collected is called as Tax Collection at Source <\/p>\n
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