TCS ON SCRAP UNDER 206C

Under section 206C is the law to levy TCS

The definition of scrap in law is as follows –
Waste or scrap arising from the manufacture or mechanical use of goods which cannot be reused.

question -
My client is a wholesaler of scrap (paper scrap) and will be audited under SEC 44AB from current year 2024-25 under Income Tax Act.
His annual Turnover Rs. 2 Cr
So will he be liable to levy 1% TCS under sec 206C??