An image decoding method performed by a decoding apparatus, according to the present document, comprises the steps of: obtaining a dependent quantization available flag; obtaining a TSRC available flag, on the basis of the dependent quantization available flag; determining a residual coding syntax for a current block, on the basis of the TSRC available flag; obtaining residual information of the determined residual coding syntax for the current block; deriving a residual sample of the current block, on the basis of the residual information; and generating a reconstructed picture, on the basis of the residual sample, wherein the dependent quantization available flag is a flag regarding whether dependent quantization is available, the TSRC available flag is a flag regarding whether TSRC is available, and the TSRC available flag is obtained on the basis of the dependent quantization available flag having a value of 0.