Tds deduction

No TDS is not applicable in case of sale of goods under Income Tax Act.  However TCS is applicable in specified sales. 

Under GST Following people are responsible for deducting tax-:

(a) a department or establishment of the Central or State Government, or

(b) local authority, or

(c) governmental agencies, or

(d) such persons or category of persons as may be notified, by the Central or a State Government on the recommendations of the Council.

TCS is applicable in case of E-commerce aggregators for deducting and depositing tax at the rate of 1% from each of the transaction. Any dealers/traders selling goods/services online would get the payment after deduction of 1% tax.