TCS on car sale

Dealer is reqd to collect TCS from the person who has been billed by him

But sir in case insurance company is public sector insurance company.

In my opinion there is no exemption

You can elaborate more

Insured person received a new car as a insurance compensation ,from insurance company, my question is that I insurance company received car from car dealer,and give it to insured person, is there any TCS for the purchase of car exceed 10 Lakhs by insurance company
if the insurance company is public sector company

When an individual sell a car for above 10 lakh then there's will no tax to collect any
TCS, however if a commercial player sell a vechile for above 10 lakh then he will have to collect one percent TCS

But in case of insurance company received from car dealer it is exempt.

And why it will be expemted you think

Definition of buyer includes a public sector company

Ok got your point as per buyer list of TCS a public sector companies is not included a buyer list
but for exemption for TCS there's are two options one which is not applicable here that is TCS at low rate
but might be 2nd option will be applicable that is total tax exemption as public sector companies he will give a declaration of non applicability of the provision regarding TCS
might be in the form 27C
you can read that