TCS Rate for Luxury Goods Exceeding 10 Lakh Rupees: TCS u/s 206C(1F) applicable on sale following goods of the value exceeding 10 lakh rupees
TCS Rate = 1%
Form Applicable 27EQ
- any wrist watch
- any art piece such as antiques, painting, sculpture
- any collectibles such as coin, stamp
- any yacht, rowing boat, canoe, helicopter
- any pair of sunglasses
- any bag such as handbag, purse
- any pair of shoes
- any sportswear and equipment such as golf kit, ski-wear
- any home theatre system
- any horse for horse racing in race clubs and horse for polo

