TCS
This query is : Resolved
29 January 2011
PLZ TELL ME ,MY CLINT PUR PLYWOOD FROM REGISTERED DIELAR (APPROX40 LAKH),HE IS LIABLE FOR DEDUCTION OF TCS .
Guest
Guest
(Expert)
29 January 2011
No as plywood is not timber
30 January 2011
thanks but if that pur of cut size wood than tcs applicable or not ?
26 July 2025
On your question about TCS on purchase of cut size wood:
* **TCS under Section 206C(1)(ix)** applies on sale of **timber obtained under a forest lease**, wood, or other forest produce (not being timber or tendu leaves) but it specifically excludes plywood.
* **Cut size wood** can be tricky — if it qualifies as **timber or wood from forest produce**, TCS @1% will apply.
* However, if the wood is **processed or manufactured (like plywood or other processed wood products)**, then TCS may **not** be applicable.
---
### In short:
* **Plywood: No TCS.**
* **Raw timber or wood from forest produce (including cut size wood if unprocessed): TCS @1% applies.**
If your client's purchase is from a registered dealer and is of raw cut wood (not processed), TCS is applicable.
---
Let me know if you want references to exact circulars or provisions!
* **TCS under Section 206C(1)(ix)** applies on sale of **timber obtained under a forest lease**, wood, or other forest produce (not being timber or tendu leaves) but it specifically excludes plywood.
* **Cut size wood** can be tricky — if it qualifies as **timber or wood from forest produce**, TCS @1% will apply.
* However, if the wood is **processed or manufactured (like plywood or other processed wood products)**, then TCS may **not** be applicable.
---
### In short:
* **Plywood: No TCS.**
* **Raw timber or wood from forest produce (including cut size wood if unprocessed): TCS @1% applies.**
If your client's purchase is from a registered dealer and is of raw cut wood (not processed), TCS is applicable.
---
Let me know if you want references to exact circulars or provisions!
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