I am trader in woods...buyer collects tax on invoice and deposit in my name...same i do when i sell to trader and manufacturer against 27C
....question if i sell to direct retail customer....is i am liable to collect TCS from retail customer
No.
"buyer" with respect to—
(i) sub-section (1) means a person who obtains in any sale, by way of auction, tender or any other mode, goods of the nature specified in the Table in sub-section (1) or the right to receive any such goods but does not include,—
(A) a public sector company, the Central Government, a State Government, and an embassy, a High Commission, legation, commission, consulate and the trade representation, of a foreign State and a club; or
(B) a buyer in the retail sale of such goods purchased by him for personal consumption;
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