TCS on sale

For TCS provisions, it doesn't matter what business you do as lomg as they are on an E-commerce platform, All busimesses are covered and hence sale of scrap is also one of them, Have a look at the following:

TCS compliance for e-commerce sector

A clause has been inserted under GST law for all the e-commerce aggregators. E-commerce aggregators are made responsible under the GST law for deducting and depositing tax at the rate of 1% from each of the transaction. Any dealers/traders selling goods/services online would get the payment after deduction of 2% tax. It is a significant change which would increase a lot of compliance and administration cost for online aggregators like Flipkart, snapdeal, amazon etc. They would need to deposit the tax deducted by the 10th day of the next month.