TMI BlogFILING FEES FOR ADVANCE RULINGX X X X Extracts X X X X X X X X Extracts X X X X ..... FILING FEES FOR ADVANCE RULING X X X X Extracts X X X X X X X X Extracts X X X X ..... he filing fees to get an advance ruling before the Authority for Advance Ruling or Appellate Authority for Advance Ruling is subject to GST or exempted? if exempted under which provision? Reply By KA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STURI SETHI: The Reply: It is a statutory fee and hence not taxable. Covered under Section 7 (2) (b) of CGST Act. AAR Maharashtra while deciding the application of KREATIONS BUILDERS & DEVELOPERS = 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 019 (3) TMI 148 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA has held this fee as a statutory fee. Reply By KASTURI SETHI: The Reply: This statutory fee is for a sovereign function. Hence no RCM appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icable. X X X X Extracts X X X X X X X X Extracts X X X X
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