Applicable TCS Rate ?

Mariappan (Student CA final new) (105 Points)

16 June 2021  
what is the TCS Rate, in below mentioned case, If seller issue invoice on 03.Mar.2021 with TCS Rate of 0.075% and Payment received on 25 . April 2021, TCS applicable rate is 0.075% or 0.01% for that transaction?