TCS will be deducted on BASIC + GST + Freight ?
TCS will be deducted on BASIC + GST + Freight ?
52/2018 under CGST Act and 02/2018 under IGST Act. This means for an intra-state supply TCS at 1% will be collected, i.e 0.5 % under CGST and 0.5% under SGST. Similarly, for a transaction between the states, the TCS rate will be 1%, i.e under the IGST Act.
R P S K & Associates
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