Hi Friends
Can anyone tell me whether on sale of ash produced from coal on generation of electricity will be liabile to tcs or not?
If anyone have any guidance note, circuilar etc then please mention this also.
Regards
Shivani Maheshwari
2 Replies
Member
(Management)
(325 Points)
Replied 30 June 2013
No, it will not attract TCS. It is not scrap generated out of manufacturing activity. Refer Explanation (b) to Section 206C.
SHIVANI MAHESHWARI
(CA)
(548 Points)
Replied 07 July 2013
Can you explain me that you are saying that it is not arising from the manufacturing process?
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