TDS on Timer

This discussion clarifies the tax implications when purchasing timber from a forest department. It confirms that Tax Collected at Source (TCS) is applicable on timber sales, even if the buyer is unregistered under GST and lacks a TAN. The forest department correctly issued Challan 281 for TCS and a GST challan quoting their GST number. The buyer can claim the TCS paid as a refund. Furthermore, timber is not exempt from GST, so GST will also be charged.