Levy of Fee u/s 163, Goods and Services Tax - GST

[KALLESHAMURTHY MURTHY]

What is the fee prescribed for the grant of certified copies u/s 163 of the CGST Act-2017

Posts / Replies

[KASTURI SETHI]

Dear Querist,

I have made all-out efforts to trace out authority for information sought by you.

(i) Earlier, as per Rule 224 B of erstwhile Central Excise Rules, 1944 fee of Rs.30/- was prescribed for certified copy of any document.

(ii) CESTAT vide Order No. 6 of 2009 dated 24.07.2009 prescribed Rs. three for every page for the appellant and Rs. five per page for other person (who are not appellant.) for obtaining CESTAT's docs.

(iii) Belgaum Collectorate Trade Notice No. 21/90, dated 2-2-1990 was issued for charging Rs.30/- per document in pursuance of Rule 224 B of erstwhile Central Excise Rules, 1944.

(iv) Since Central Excise Act and Rules stand repealed w.e.f. 1.7.17, so in GST regime, some authority either in the form of Rule or circular or trade notice is required for prescribing fee for certified document.

Expecting information from other experts on the issue, if any expert has.

[Padmanathan KV]

Nothing has been prescribed so far, to the best of my knowledge.