Raj Quarry Works ., In re
Date: February 11, 2021
Subject Matter
Quarrying lease/license agreement for ‘BLACKTRAP’ material with the Government of Gujarat falls under SAC '9991 13'
Summary
AAR ruling is modified to the following extent: (i) The service received by the appellant M/s. Raj Quarry Works from the Government of Gujarat, whereby the appellant is required to pay Royalty to the Government of Gujarat by calculating an amount per…
The appellant M/s. Raj Quarry Works is carrying out mining activity on a plot of land leased from the Government of Gujarat and quarrying “Black Trap” used for concrete mixing and sells it to customers. The appellant has entered into Quarrying lease / license agreement for 10 years for “Black Trap” material with the Government of Gujarat. The lease was granted by the Collec…