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Is any type of scap sales by manufacturer is liable to TCS

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(Querist)
02 February 2026 is any type of scrap sales by manufacturer is Liable to TCS and is tcs rate applicable @ 1%.
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Aashok Kumar Sharma online

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Aashok Kumar Sharma online (Expert)
03 February 2026 Yes — scrap sales by a manufacturer are liable to TCS, subject to conditions, and the applicable rate is 1%.
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