The Central Board of Indirect Taxes and Customs Vide Circular No 74/48/2018 –GST dated 5th November 2018 has clarified that TCS at the notified rate, shall be collected by Tea Board respectively from the –
(i) sellers (i.e. tea producers) on the net value of supply of goods i.e. tea; and (ii) auctioneers on the net value of supply of services (i.e. brokerage).
http://www.cbic.gov.in/resources//htdocscbec/gst/Circular-No74.pdf;jsessionid=7521F478BB2304FADE2AA 199206844F2