TCS applicable?

1)  TCS  under  GST act   or  TCS  under  Income Tax  act   . 

2)  Is your branch office  registered  under  GST  ?. 

Is  the value of Goods  transfer from HO to  branch  Rs 50 Lac and above  . ?

Sir , TCS  above  50  Lac   is  under  the  Income Tax  act 1961  not  under GST act 2017  . under GST act  branch  transfer  is  supply  but  no such  provision  under income Tax  act  , so  to deduct  TCS  or not  is matter of  Clarification  from the department  only . This is my  opinion please  confirm with others also .