FILING FEES FOR ADVANCE RULING

[DR.MARIAPPAN GOVINDARAJAN]

Whether the 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?

AI Summary

Filing fees for GST advance ruling not taxable under Section 7(2)(b) CGST Act; RCM not applicable. A query was raised regarding whether the filing fees for obtaining an advance ruling from the Authority for Advance Ruling or the Appellate Authority for Advance Ruling under the Goods and Services Tax (GST) is subject to GST or exempt. It was clarified that the fee is a statutory fee and thus not taxable, as per Section 7 (2) (b) of the CGST Act. Additionally, the Authority for Advance Ruling in Maharashtra has determined that this fee is for a sovereign function, and therefore, the Reverse Charge Mechanism (RCM) is not applicable.