| Section | Nature of Payment | Existing TCS Rate (%) |
|---|---|---|
| 206CE | Scarp | 1 |
| 206CI | Tendu Leaves | 5 |
| 206CB | Timber obtained under a forest lease or other mode | 2.5 |
| 206CD | Any other forest produce not being a timber or tendu leaves | 2.5 |
| 206CA | Alcoholic Liquor for human consumption & Tendu leaves | 1 |
| 206CF | Parking Lot | 2 |
| 206CG | Toll Plaza | 2 |
| 206CH | Mining and Quarring | 2 |
| 206CJ | Minerals | 1 |
| 206CL | Sale of Motor Vehicle | 1 |
| 206CK | Bullion & Jewellery | 1 |
| 206CM | Sale in cash of any goods (other than bullion) | 1 |
| 206CN | Providing of any service (other than Ch-XVII-B) | 1 |
| 206CQ | LRS – other purposes – Liberalized Remittance Scheme | 5% (10% for non-PAN or Aadhar) |
| 206CO | Tour Program Package | 5% (10% for non-PAN or Aadhar) |
| 206CR | Sale of Goods | 0.1% (1% for non-PAN or Aadhar) |
| 206CC | Timber obtained under any other mode other than forest lease | 2.5 |
| 206CP | LRS – Educational Loan – Financial Institution | 0.5 |
Note: TCS Rates without PAN – Double of TCS rate as above or 5%, whichever is higher

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