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TCS Applicability

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Querist : Anonymous

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Querist : Anonymous (Querist)
22 June 2011 Is TCS not applicable on sale of Scrape if VAT bill Made for the same?

OR

It requires to take declaration in Form 27C from resident buyer ?
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CA KRISHNA KUMAR DARUKA

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CA KRISHNA KUMAR DARUKA (Expert)
22 June 2011 VAT on scrap does not affect TCS. It has to be collected whether VAT is charged or not. Further If Form 27C is provided no TCS needs to be collected.

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