22 November 2013
TCS provision covers mining and quarrying (other than mining & quarrying of mineral oil) and the TCS rate is 2%. As per Section 206C(1C), every person who grants a lease or a licence or enters into a contract or otherwise transfers any right or interest in a mine or a quarry to another person, other than a public sector company, for the use of such mine or quarry for the purpose of business shall be responsible for collection of tax at source. Therefore in your case "A" should collect TCS from you. You are not required to collect TCS on your sale of crushed material to "A"