<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">As per Section 52(1) of the CGST Act, 2017 TCS is to be collected on &ldquo;the net value of taxable supplies&rdquo; made through an ECO. When the supply itself is not taxable, the question of TCS does not arise.</span></span></p>