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Tax collected at source (TCS) tax comes under GST that should be paid by a seller that he collects from the buyer at the time of sale.
Until a few years ago, contactless dining was a term that was not common for many of us. However, with the unprecedented arrival of COVID 19, , most of us have become aware of it, especially the options for contactless dine-in. It has been best advised to avoid direct contact as much as possible to stop the spread of the deadly virus. In order to serve customers and at the same time reduce the risk of Coronavirus spread through direct contact, restaurants across the globe have now adopted a new way of dining which is now popularly known as ‘ Contactless Dining‘.