Applicability of TCS on sales made to Non resident person

Whether TCS is required to be collected, on sales exceeding 50 Lakhs, from a person who is a Non resident and doesn't have any permanent establishment in India? The person has bought the goods in India while on tourist visa. Please clarify whether TCS is applicable considering it is not an export. And if yes, then at which rate because he doesn't have PAN/AADHAR.