Collection of tax at source by Tea Board of India

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..... ed: 25-03-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-32/2018-19 Subject: Collection of tax at source by Tea Board of India - Reg. Tea Board of India (hereinafter referred to as the, Tea Board ), being the operator of the electronic auction system for trading of tea across the country including for collection and settlement of payments, ad .....

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..... ctioneers and buyers. Thereafter, Tea Board pays to the sellers (i.e. tea producers), from the said escrow account, for the supply of goods made by them (i.e. tea) and to the auctioneers for the supply of services made by them (i.e. brokerage). Under no circumstances, the payment is made by the Tea Board to the auctioneers on account of supply of goods i.e., tea sold at auction. 4. A .....

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..... faced, if any, in implementation of the above instructions may be brought to the notice of this office. 7. This Circular is issued in consonance to the Central Circular No. 74/48/2018-GST dated 05-11-2018 with para materia changes and the same shall be effective from the date from which the Central Circular has come into effect. (SRIKAR M.S.) Commissione .....

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