TCS

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VIJAY KR PANSARI (Querist)

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

VIJAY KR PANSARI

VIJAY KR PANSARI (Querist)

30 January 2011 thanks but if that pur of cut size wood than tcs applicable or not ?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

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.

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### 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.

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Let me know if you want references to exact circulars or provisions!

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