TCS on Export of goods
Bharat Talati (1 Points)
17 December 2020Bharat Talati (1 Points)
17 December 2020
Subramanya
(Tax Consultant)
(523 Points)
Replied 13 January 2021
Hi Bharat,
As per section 1H of 206C, it says "other than the goods being exported out of India". Hence it is clear that TCS should not be charged for exports under section 206C (1H) i.e, Sale of Any Goods
With regards,
Subramanya
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