GST payable on Royalty to State Govt for Black Trap’ mined

In re Raj Quarry Works (GST AAAR Gujarat)

(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 Metric Ton of ‘Black Trap’ mined or a fixed amount per year, whichever is higher, is classifiable under Service Code 999113 as “Public administrative services related to the more efficient operation of business”.

(ii) The service received by

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