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?

[KASTURI SETHI]

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 = 2019 (3) TMI 148 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA has held this fee as a statutory fee.

[KASTURI SETHI]

This statutory fee is for a sovereign function. Hence no RCM applicable.

AI Summary

Statutory fee exemption for advance ruling filing fees confirmed; sovereign fees are not subject to GST or reverse charge. Filing fees for applications to the Authority for Advance Ruling or the Appellate Authority are statutory fees and not taxable under GST, covered by Section 7(2)(b) of the CGST Act; being a sovereign-function charge, these fees are not subject to the reverse charge mechanism.