Applicability of TCS on sales made to Non resident person

General Sale of Goods: Since the TCS provision under Section 206C(1H) was withdrawn on April 1, 2025, there is no requirement to collect TCS on the sale of goods under this section.

Caution: If your business model involves "overseas tour packages" or specific transactions governed by Section 206C(1G), you should consult with a tax professional to confirm if your specific activity falls under that category, as those provisions remain in force and have different compliance requirements.