TDS on Timer

ca1419$ (CA Article) (37 Points)

25 May 2021  

Dear Sir,

My friend purchased Timer from forest department. He is unregister detaler under GST. He don't have TAN.

The forest department told to him to pay TCS and given challan No.281. in this challan their TAN number quoted.  GST challan also given to him and quoted their ( Forest department) GST No in GST challan. is it right or not please clarify