Chareability of TCS

A party is selling assorted and rejected garments and charging 2% CST against C Form .Plese clarify whether he should to collect TCS also u/s 206C? If so, TCS on "with CST amount" or on gross sale price?
Will reusable garments will come under scrap category?
Replies (2)

Scrap has been defined in explanation (b) of the Section 206C of IT Act. On rejected reusable garments no TCS is applicable.

Thank you very much sir

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