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Applicability of TCS on sales made to Non resident person
Whether TCS is required to be collected, on sales exceeding 50 Lakhs, from a person who is a Non resident and doesn't have any permanent establishment in India? The person has bought the goods in India while on tourist visa. Please clarify whether TCS is applicable considering it is not an export. And if yes, then at which rate because he doesn't have PAN/AADHAR.
Replies (1)
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General Sale of Goods: Since the TCS provision under Section 206C(1H) was withdrawn on April 1, 2025, there is no requirement to collect TCS on the sale of goods under this section.
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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.
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