This discussion clarifies who is responsible for Tax Collected at Source (TCS) when purchasing materials. The consensus is that the distributor is liable for TCS, as they are the ones raising the invoice for the transaction. This applies whether the material is dispatched directly from the manufacturer or from the distributor's stock point.
26 February 2021
Sir, We trader, we are purchase the material of X company , some time the material was dispatched directly from Company (Manufacturer) or Some time the material was dispatched from the Stock Point of Distributor. I just want to confirm that who are liable for TCS Manufacturer or Distributor. Please advise.