28 March 2019
we are comes under SEZ and we need to sale a scrap(unpacked carton boxes, paper waste,old newspapers & Unused Plastic carton). Do we need to deduct Tcs @ 1% to the customer.
28 March 2019
This will not fall under scrap so TCS not applicable.
Scrap” means waste and scrap from the manufacture or mechanical working of materials which is definitely not usable as such because of breakage, cutting up, wear and other reasons.