Payment in cash for buying goods and services worth more than rs 2 lakh with the exception of jewellery will attract 1 per cent tax collected at source (tcs) from today

Payment in cash for buying goods and services worth more than Rs 2 lakh with the exception of jewellery will attract 1 per cent tax collected at source (TCS) from today pl. tell me it is apply for small traders whose purchase and sale in cash