The seller has to collect tax from the payer who has purchased the following items :
  Alcoholic liquor for human consumption
 Tendu leaves
 Timber obtained under a forest lease
 Timber obtained by any mode other than under a forest lease
  Any other forest produce not being timber or tendu leaves Scrap,  Parking lot, Toll plaza, Mining and quarrying
The TCS on the above mentioned items vary from 1% to 5%
Deposit of TCS amount- within seven days of the following month.
Issue of TCS certificate- within in one month of collection /debit(form 27D)

The rates of TCS for representative purpose (Financial Year 2010-11, 2011-2012):