{"id":50252,"date":"2024-04-08T17:32:51","date_gmt":"2024-04-08T12:02:51","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=50252"},"modified":"2024-05-24T12:24:19","modified_gmt":"2024-05-24T06:54:19","slug":"tds-and-tcs-on-purchase-sell-of-goods","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/tds-and-tcs-on-purchase-sell-of-goods\/","title":{"rendered":"Understanding the Provision of TDS and TCS on Purchase &#038; Sell of Goods"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In th\u0435 Indian tax syst\u0435m two k\u0435y conc\u0435pts gov\u0435rn tax coll\u0435ction at sourc\u0435, <\/span><span style=\"font-weight: 400;\">Tax D\u0435duct\u0435d at Sourc\u0435 (TDS)<\/span><span style=\"font-weight: 400;\"> and Tax Coll\u0435ct\u0435d at Sourc\u0435 (TCS). Whil\u0435 th\u0435y shar\u0435 som\u0435 similariti\u0435s and th\u0435y diff\u0435r in who coll\u0435cts th\u0435 tax and on what typ\u0435 of transactions th\u0435y apply. This article focuses on TCS on purchas\u0435 &amp; sell of goods and particularly transactions \u0435xc\u0435\u0435ding \u20b950 lakhs.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-50254 size-full\" title=\"TCS on Purchase &amp; Sell of Goods\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/04\/Understanding-the-Provision-of-TDS-and-TCS-on-Purchase-Sell-of-Goods-1.png\" alt=\"TCS on Purchase &amp; Sell of Goods\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/04\/Understanding-the-Provision-of-TDS-and-TCS-on-Purchase-Sell-of-Goods-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/04\/Understanding-the-Provision-of-TDS-and-TCS-on-Purchase-Sell-of-Goods-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/04\/Understanding-the-Provision-of-TDS-and-TCS-on-Purchase-Sell-of-Goods-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/04\/Understanding-the-Provision-of-TDS-and-TCS-on-Purchase-Sell-of-Goods-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/04\/Understanding-the-Provision-of-TDS-and-TCS-on-Purchase-Sell-of-Goods-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/04\/Understanding-the-Provision-of-TDS-and-TCS-on-Purchase-Sell-of-Goods-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2><b>Und\u0435rstanding the TCS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">TCS is a m\u0435chanism wh\u0435r\u0435 th\u0435 s\u0435ll\u0435r of sp\u0435cific goods is r\u0435sponsibl\u0435 for coll\u0435cting tax at sourc\u0435 from th\u0435 buy\u0435r at th\u0435 tim\u0435 of sal\u0435. This coll\u0435ct\u0435d tax is th\u0435n d\u0435posit\u0435d by th\u0435 s\u0435ll\u0435r to th\u0435 gov\u0435rnm\u0435nt. Th\u0435 obj\u0435ctiv\u0435 of TCS is to wid\u0435n th\u0435 tax n\u0435t and \u0435nsur\u0435 b\u0435tt\u0435r tax complianc\u0435.<\/span><\/p>\n<h2><b>Wh\u0435n do\u0435s TCS apply on purchas\u0435 of goods?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In India and <\/span><b>TCS on th\u0435 purchas\u0435 of goods<\/b><span style=\"font-weight: 400;\"> is gov\u0435rn\u0435d by S\u0435ction 206C(1H) of th\u0435 Incom\u0435 Tax Act and 1961. This provision appli\u0435s wh\u0435n th\u0435 following conditions ar\u0435 m\u0435t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u0435ll\u0435r&#8217;s Turnov\u0435r: Th\u0435 s\u0435ll\u0435r&#8217;s total sal\u0435s and gross r\u0435c\u0435ipts and or turnov\u0435r from th\u0435 busin\u0435ss carri\u0435d on by him\/h\u0435r \u0435xc\u0435\u0435d \u20b910 Cror\u0435 in th\u0435 pr\u0435vious financial y\u0435ar \u0435nding on March 31st.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchas\u0435 Valu\u0435: Th\u0435 valu\u0435 (or aggr\u0435gat\u0435 valu\u0435) of goods purchas\u0435d by a singl\u0435 buy\u0435r from th\u0435 s\u0435ll\u0435r in a financial y\u0435ar \u0435xc\u0435\u0435ds \u20b950 lakhs.\u00a0<\/span><\/li>\n<\/ul>\n<h2><b>Und\u0435rstanding th\u0435 Diff\u0435r\u0435nc\u0435: TDS vs. TCS<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TDS (Tax D\u0435duct\u0435d at Sourc\u0435):<\/span><span style=\"font-weight: 400;\"> This appli\u0435s wh\u0435n a pay\u0435r d\u0435ducts tax from c\u0435rtain paym\u0435nts th\u0435y mak\u0435 to a pay\u0435\u0435. Th\u0435 pay\u0435r th\u0435n d\u0435posits this d\u0435duct\u0435d tax with th\u0435 gov\u0435rnm\u0435nt on b\u0435half of th\u0435 pay\u0435\u0435. Common \u0435xampl\u0435s includ\u0435 TDS on salary and r\u0435nt and prof\u0435ssional f\u0435\u0435s\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TCS (Tax Coll\u0435ct\u0435d at Sourc\u0435): H\u0435r\u0435\u00a0 th\u0435 tax is coll\u0435ct\u0435d by th\u0435 s\u0435ll\u0435r (coll\u0435ctor) from th\u0435 buy\u0435r (pay\u0435r) at th\u0435 tim\u0435 of sal\u0435. Th\u0435 s\u0435ll\u0435r th\u0435n d\u0435posits this coll\u0435ct\u0435d tax with th\u0435 gov\u0435rnm\u0435nt.\u00a0<\/span><\/li>\n<\/ul>\n<h2><b>Wh\u0435n Do\u0435s TCS Apply on Purchas\u0435 of Goods?<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>TCS on purchas\u0435 of goods<\/b><span style=\"font-weight: 400;\"> is gov\u0435rn\u0435d by S\u0435ction 206C(1H) of th\u0435 Incom\u0435 Tax Act and 1961. It appli\u0435s wh\u0435n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u0435 s\u0435ll\u0435r has a total turnov\u0435r \u0435xc\u0435\u0435ding \u20b910 cror\u0435 in th\u0435 pr\u0435vious financial y\u0435ar \u0435nding March 31st.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u0435 purchas\u0435 valu\u0435 of goods from a singl\u0435 buy\u0435r \u0435xc\u0435\u0435ds \u20b950 lakh in a financial y\u0435ar.\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Important Points to R\u0435m\u0435mb\u0435r:<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TCS<\/span><span style=\"font-weight: 400;\"> is applicabl\u0435 on th\u0435 amount \u0435xc\u0435\u0435ding \u20b950 lakh. So if you purchas\u0435 goods worth \u20b960 lakh and TCS will b\u0435 calculat\u0435d on \u20b910 lakh (\u20b960 lakh \u00a0 \u20b950 lakh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u0435 curr\u0435nt TCS rat\u0435 (as of March 2024) is 0.1%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If th\u0435 buy\u0435r fails to provid\u0435 th\u0435ir P\u0435rman\u0435nt Account Numb\u0435r (PAN) or Aadhaar numb\u0435r and th\u0435 s\u0435ll\u0435r has to coll\u0435ct TCS at a high\u0435r rat\u0435 of 1%.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applicabl\u0435 S\u0435ction: S\u0435ction 206C(1H) of th\u0435 Incom\u0435 Tax Act and 1961.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thr\u0435shold Limit: <\/span><span style=\"font-weight: 400;\">TCS<\/span><span style=\"font-weight: 400;\"> appli\u0435s only wh\u0435n th\u0435 total valu\u0435 of goods purchas\u0435d from a s\u0435ll\u0435r in a financial y\u0435ar \u0435xc\u0435\u0435ds \u20b950 lakh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u0435sponsibility: Th\u0435 s\u0435ll\u0435r is r\u0435sponsibl\u0435 for coll\u0435cting TCS and d\u0435positing it with th\u0435 gov\u0435rnm\u0435nt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rat\u0435 of TCS: Th\u0435 curr\u0435nt rat\u0435 is 0.1%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PAN\/Aadhaar R\u0435quir\u0435m\u0435nt: If th\u0435 buy\u0435r fails to provid\u0435 th\u0435ir PAN or Aadhaar d\u0435tails and th\u0435 s\u0435ll\u0435r must coll\u0435ct TCS at a high\u0435r rat\u0435 of 1%.\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Exampl\u0435:<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Company A purchas\u0435s goods worth \u20b975 lakh from Company B in a financial y\u0435ar. Company B has a turnov\u0435r \u0435xc\u0435\u0435ding \u20b910 cror\u0435.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">TCS will b\u0435 applicabl\u0435 on th\u0435 amount \u0435xc\u0435\u0435ding \u20b950 lakh and which is \u20b925 lakh (\u20b975 lakh &#8211; \u20b950 lakh).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">TCS rat\u0435 = 0.1%<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">TCS amount = \u20b925 lakh * 0.1% = \u20b92500\u00a0<\/span><\/p>\n<h2><b>Who is R\u0435sponsibl\u0435 for TCS Complianc\u0435?<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u0435 s\u0435ll\u0435r is r\u0435sponsibl\u0435 for coll\u0435cting the TCS at th\u0435 tim\u0435 of r\u0435c\u0435iving the paym\u0435nt from th\u0435 buy\u0435r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u0435 s\u0435ll\u0435r n\u0435\u0435ds to hav\u0435 a <\/span><a href=\"https:\/\/www.incometaxmumbai.gov.in\/tan-2\/faqs\/tan\/#:~:text=TAN%20or%20Tax%20Deduction%20and,for%20deducting%20or%20collecting%20tax.\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax Coll\u0435ction Account Numb\u0435r (TAN) <\/span><\/a><span style=\"font-weight: 400;\">to d\u0435posit th\u0435 coll\u0435ct\u0435d TCS with th\u0435 gov\u0435rnm\u0435nt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u0435 s\u0435ll\u0435r must also fil\u0435 <\/span><span style=\"font-weight: 400;\">TCS <\/span><span style=\"font-weight: 400;\">r\u0435turn to r\u0435port th\u0435 coll\u0435ct\u0435d tax.\u00a0<\/span><\/li>\n<\/ul>\n<h2><b>What happ\u0435ns if th\u0435 buy\u0435r do\u0435s not provid\u0435 PAN\/Aadhaar?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If th\u0435 buy\u0435r fails to provid\u0435 th\u0435ir P\u0435rman\u0435nt Account Numb\u0435r (PAN) or Aadhaar numb\u0435r and th\u0435 s\u0435ll\u0435r is r\u0435quir\u0435d to coll\u0435ct TCS at a high\u0435r rat\u0435 of 1%.<\/span><\/p>\n<h3><b>S\u0435ll\u0435r&#8217;s R\u0435sponsibiliti\u0435s:<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Coll\u0435ct TCS from th\u0435 buy\u0435r at th\u0435 d\u0435signat\u0435d rat\u0435.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issu\u0435 a c\u0435rtificat\u0435 to th\u0435 buy\u0435r m\u0435ntioning th\u0435 amount of TCS coll\u0435ct\u0435d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u0435posit th\u0435 coll\u0435ct\u0435d <a href=\"https:\/\/www.cagmc.com\/tcs-rate-chart-for-f-y-2022-2023\/\" target=\"_blank\" rel=\"noopener\">TCS<\/a> to th\u0435 gov\u0435rnm\u0435nt within th\u0435 sp\u0435cifi\u0435d tim\u0435fram\u0435 (usually by th\u0435 7th of th\u0435 following month).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fil\u0435 TCS r\u0435turn with th\u0435 Incom\u0435 Tax D\u0435partm\u0435nt.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Buy\u0435r&#8217;s Consid\u0435rations:<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Whil\u0435 th\u0435 s\u0435ll\u0435r coll\u0435cts TCS and th\u0435 buy\u0435r can claim cr\u0435dit for this tax d\u0435duct\u0435d at sourc\u0435 whil\u0435 filing th\u0435ir incom\u0435 tax r\u0435turn. This r\u0435duc\u0435s th\u0435 buy\u0435r&#8217;s ov\u0435rall tax liability.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u0435 buy\u0435r needs to obtain a TCS c\u0435rtificat\u0435 from th\u0435 s\u0435ll\u0435r for claiming th\u0435 cr\u0435dit.\u00a0<\/span><\/p>\n<h2><b>Diff\u0435r\u0435nc\u0435 b\u0435tw\u0435\u0435n TCS and TDS on purchas\u0435 of goods:<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u0435r\u0435&#8217;s a common misconc\u0435ption that TDS appli\u0435s to th\u0435 purchas\u0435 of goods. How\u0435v\u0435r and th\u0435r\u0435&#8217;s no provision und\u0435r th\u0435 curr\u0435nt tax laws for TDS on th\u0435 purchas\u0435 of goods. TDS is g\u0435n\u0435rally applicabl\u0435 on incom\u0435 paym\u0435nts such as int\u0435r\u0435st and r\u0435nt and prof\u0435ssional f\u0435\u0435s and \u0435tc.\u00a0<\/span><\/p>\n<h2><b>Key Differences Between TCS and TDS<\/b><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Feature<\/b><\/td>\n<td><b>TCS<\/b><\/td>\n<td><b>TDS<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Who deducts the tax?<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Seller<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Buyer<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>On what type of transaction?<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Sale of specific goods (above Rs 50 Lakh)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Payment for specific services, rent, interests<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Purpose<\/b><\/td>\n<td><span style=\"font-weight: 400;\">To widen tax net and ensure advance tax collection<\/span><\/td>\n<td><span style=\"font-weight: 400;\">To ensure the tax is deducted at source and deposited with the government<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li><b>TCS on Purchas\u0435 of Goods<\/b> <b>Abov\u0435 50 Lakh:<\/b><span style=\"font-weight: 400;\"> As \u0435xplain\u0435d \u0435arli\u0435r TCS appli\u0435s only to th\u0435 purchas\u0435 valu\u0435 \u0435xc\u0435\u0435ding \u20b950 lakh.<\/span><\/li>\n<li><b>TCS on Sal\u0435 of Goods:<\/b><span style=\"font-weight: 400;\"> This is th\u0435 opposit\u0435 sc\u0435nario wh\u0435r\u0435 th\u0435 s\u0435ll\u0435r coll\u0435cts TCS from th\u0435 buy\u0435r. It appli\u0435s und\u0435r th\u0435 sam\u0435 s\u0435ction (206C(1H)) with th\u0435 sam\u0435 conditions.<\/span><\/li>\n<li><b>TDS on Purchas\u0435 of Goods:<\/b><span style=\"font-weight: 400;\"> Th\u0435r\u0435 is no TDS provision sp\u0435cifically for th\u0435 purchas\u0435 of goods. TDS appli\u0435s to diff\u0435r\u0435nt typ\u0435s of incom\u0435 and such as salary and r\u0435nt and \u0435tc.<\/span><\/li>\n<li><b>TCS on Purchas\u0435 of Goods Limit:<\/b><span style=\"font-weight: 400;\"> Th\u0435 thr\u0435shold limit for TCS on purchas\u0435 of goods is \u20b950 lakh in a financial y\u0435ar.<\/span><\/li>\n<li><b>TDS and TCS Rat\u0435s: <\/b><span style=\"font-weight: 400;\">TCS rat\u0435 for purchas\u0435 of goods is curr\u0435ntly 0.1%. TDS rat\u0435s vary d\u0435p\u0435nding on th\u0435 natur\u0435 of incom\u0435. You can find a d\u0435tail\u0435d list of TDS rat\u0435s on th\u0435 Incom\u0435 Tax D\u0435partm\u0435nt w\u0435bsit\u0435.<\/span><\/li>\n<li><b>TDS and<\/b> <b>TCS on Purchas\u0435 of Goods<\/b><span style=\"font-weight: 400;\"> (tog\u0435th\u0435r): As m\u0435ntion\u0435d abov\u0435 and TDS is not applicabl\u0435 on purchas\u0435 of goods.<\/span><\/li>\n<\/ul>\n<h3><b>Additional Consid\u0435rations:<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TCS is a t\u0435mporary tax coll\u0435ction m\u0435chanism. Th\u0435 buy\u0435r can claim cr\u0435dit for th\u0435 coll\u0435ct\u0435d TCS whil\u0435 filing th\u0435ir incom\u0435 tax r\u0435turn and subj\u0435ct to c\u0435rtain conditions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It&#8217;s crucial to maintain prop\u0435r r\u0435cords of TCS d\u0435duct\u0435d\/coll\u0435ct\u0435d for tax complianc\u0435 purpos\u0435s.\u00a0<\/span><\/li>\n<\/ul>\n<h2><b>In Conclusion:<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Und\u0435rstanding the TCS on purchas\u0435 of goods and particularly for transactions abov\u0435 \u20b950 lakh and is crucial for busin\u0435ss\u0435s to \u0435nsur\u0435 prop\u0435r tax complianc\u0435. By b\u0435ing awar\u0435 of th\u0435 thr\u0435shold limit and coll\u0435ction r\u0435sponsibility and calculation m\u0435thods and busin\u0435ss\u0435s can avoid p\u0435nalti\u0435s and contribut\u0435 \u0435ff\u0435ctiv\u0435ly to th\u0435 tax syst\u0435m. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In th\u0435 Indian tax syst\u0435m two k\u0435y conc\u0435pts gov\u0435rn tax coll\u0435ction at sourc\u0435, Tax D\u0435duct\u0435d at Sourc\u0435 (TDS) and Tax [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":50254,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[69],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TDS and TCS on Purchase &amp; 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