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<h1>Appeal fee cap sets maximum payable for each IGST appeal before appellate authorities and tribunals.</h1> The Integrated Goods and Services Tax Act amendment substitutes the fifth proviso to Section 20 to prescribe that a maximum amount of forty crore rupees shall be payable for each appeal to be filed before the Appellate Authority or the Appellate Tribunal, thereby establishing a monetary ceiling on appeal filings under the Act.