Free tool

TCS Calculator

Pick the item under section 206C, enter the sale value, and see the TCS to collect and the total from the buyer. Free, instant, and no signup.

TCS rates and thresholds change with each Budget. The rates here are for estimation only. Always confirm the current rate before you collect. Rates last reviewed 14 June 2026.

Enter the sale value including GST. TCS is generally collected on the amount including GST, then added on top as a separate line. Confirm the current rate and any threshold before you collect.

Section206C(1)
TCS rate applied1%
Sale value10,00,000.00
TCS to collect10,000.00
Total from buyer10,10,000.00

How TCS is calculated

TCS, or tax collected at source, is a percentage the seller collects from the buyer on certain goods and remits to the government. Unlike TDS, which is deducted from a payment, TCS is added on top of the sale value, so the buyer pays the sale value plus the TCS.

The rate depends on the item under section 206C. If the buyer has not given a PAN, the rate is the higher of twice the normal rate or 5 percent. Some items also apply only above a threshold, so check that before you collect.

TCS before or after GST

Unlike TDS, TCS is generally collected on the amount including GST, because it is collected on the consideration the buyer actually pays. So enter the sale value with GST included, and the TCS is added on top as a separate amount. Treatment can vary by section, so confirm for your case.

Ask your Tally books about TCS too.

The Usual Accountant connects your Tally books to AI so you can ask for your tax figures in plain language.

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