Whether TCS is applicable on Sale of Combine Harvester under "TCS on sale of Vehicle" ??
Generally the Value of Combine Harvester exceeds Rs. 10 Lakh. is combine harvester a "Motor Vehicle" for qualifying the provisions of TCS on sale of Motor vehicle?
Combine Harvester is classified as Agriculture vehicle under Central Motor Vehicles (Sixth Amendment) Rules, 2020 (pl refer Category X- https://morth.nic.in/sites/default/files/notifications_document/GSR%20414%28E%29-dated-26th-June-2020-regardind-dimension-of-vehicles-new.pdf). As it is included in Motor vehicle rules for registration , it may be treated as Motor Vehicle for the purpose of Sec 206C(1F) and subject to TCS as the price exceeds 10 Lakhs.
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